Decree No. 28/2015/NĐ-CP provides detailed regulations on unemployment insurance as stipulated in some articles of the Labor Law, including training support, skill enhancement, implementation organization, and rights and obligations of related parties.

DECREE

Detailed Implementation Decree on Certain Provisions of the Labor Law concerning Unemployment Insurance

regarding unemployment insurance
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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Labor Law dated November 16, 2013;

At the proposal of the Minister of Labor, Invalids and Social Affairs,

of the Government Issuing this Decree to provide detailed implementation of certain provisions of the Labor Law concerning unemployment insurance.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree provides detailed implementation of certain provisions of the Labor Law concerning support for training, upgrading, and enhancing vocational skills to maintain employment for workers; the Unemployment Insurance Fund; organization of unemployment insurance implementation; rights and responsibilities of agencies, units, organizations, and individuals related to the implementation of unemployment insurance policy.

Article 2. Applicability

1. Workers and employers who are mandatory participants in unemployment insurance as stipulated in Article 43 of the Labor Law.

2. Workers are managers of enterprises or cooperatives receiving salaries and participating in mandatory social insurance as prescribed by laws on social insurance.

3. Social insurance organizations, provincial Departments of Labor, Invalids and Social Affairs (hereinafter referred to as Departments of Labor, Invalids and Social Affairs), job service centers established by state management agencies on labor are assigned tasks as stipulated in Clause 2, Article 38 of the Labor Law (hereinafter referred to as job service centers).

4. Agencies, organizations, and individuals related to unemployment insurance as prescribed by the Labor Law.

Chapter II
SUPPORT FOR TRAINING, UPGRADING, AND ENHANCING VOCATIONAL SKILLS TO MAINTAIN EMPLOYMENT FOR WORKERS

Article 3. Conditions for Support

Employers are eligible for financial support for training, upgrading, and enhancing vocational skills to maintain employment for workers as stipulated in Clause 1, Article 47 of the Labor Law when they meet the following conditions:

1. Paying unemployment insurance contributions as stipulated in Clause 2, Article 44 of the Labor Law continuously for at least 12 months up to the month immediately preceding the month of requesting financial support for training, upgrading, and enhancing vocational skills to maintain employment for workers, or up to the month of requesting financial support for training, upgrading, and enhancing vocational skills to maintain employment for workers if the employer has paid unemployment insurance contributions for that month.

2. Facing difficulties due to economic downturns or force majeure necessitating changes in production structure or technology leading to a risk of reducing current workforce by 30% or more than 50 workers for employers using up to 300 workers, and by 100 workers or more for employers using over 300 workers, excluding workers with contracts of less than three months.

The cases considered as force majeure include: fires, floods, earthquakes, tsunamis, enemy attacks, epidemics causing partial or total damage to facilities, equipment, machinery, factories, confirmed by the Chairman of the People's Committee of districts, towns, cities directly under provinces where the employers suffered losses.

3. Not having sufficient funds to organize training, upgrading, and enhancing vocational skills for workers, determined through reports on production and business operations of the previous year before requesting support, showing losses confirmed by tax authorities.

4. Having a training, upgrading, and enhancing vocational skills plan and maintaining employment approved by competent state authorities.

Article 4. Level of Support

1. The maximum financial support for training, upgrading, and enhancing vocational skills is VND 1 million per person per month. Specific support levels are calculated based on the actual training period of each profession or course but not exceeding six months.

For courses with odd days not constituting a full month, the calculation principle is: less than 15 days is counted as half a month, and from 15 days and above is counted as one month to determine the financial support for training, upgrading, and enhancing vocational skills to maintain employment for workers.

2. For courses with costs higher than the support level specified in Clause 1 of this Article, the excess amount must be covered by the employer.

Chapter III
UNEMPLOYMENT INSURANCE FUND

Article 5. Sources for forming the Unemployment Insurance Fund

1. Contributions and support as stipulated in Clause 1, Article 57 of the Labor Law.

2. Income from investment activities using the Unemployment Insurance Fund.

3. Other lawful sources of income, including:

a) Late payment interest on unemployment insurance contributions as prescribed.

b) Other lawful revenues as prescribed by law.

Article 6. Methods and sources of unemployment insurance contributions by employers

1. Monthly, employers contribute to the Unemployment Insurance Fund according to the rate specified in Point b, Clause 1, Article 57 of the Labor Law and deduct from the salary of each worker according to the rate specified in Point a, Clause 1, Article 57 of the Labor Law to contribute simultaneously to the Unemployment Insurance Fund.

2. Sources of contributions to unemployment insurance according to the rate specified in Point b, Clause 1, Article 57 of the Labor Law of employers are as follows:

a) For employers which are agencies, units, organizations whose regular operational expenses are fully guaranteed by the state budget, the state budget will fully guarantee the source of contributions to unemployment insurance and allocate it within the annual regular expenditure budget of the agency, unit, or organization according to the regulations on分级任务的原因是确保翻译的准确性和一致性，同时避免一次性处理大量文本可能带来的错误。每个段落都是独立的法律条文或条款，保持这种结构有助于精确传达原文的意思。以下是直接翻译结果，没有额外解释：

b) For employers which are agencies, units, organizations whose regular operational expenses are partially guaranteed by the state budget, the state budget will guarantee the source of contributions to unemployment insurance for those receiving salaries from the state budget and allocate it within the annual regular expenditure budget of the agency, unit, or organization according to the regulations on the hierarchical management of the state budget. The remaining portion of unemployment insurance contributions required to be paid shall be self-funded by the employer according to Points c and d of this Clause;

c) For employers which are enterprises, units, organizations engaged in production, business, and services, the contribution to unemployment insurance is accounted for as part of the production, business, and service costs in the period;

d) For other employers that are agencies, units, or organizations, the unemployment insurance contribution shall be funded from the operating funds of the agency, unit, or organization in accordance with the provisions of the law.

Article 7. Support from the State Budget

1. The state budget supports the Unemployment Insurance Fund according to the principle of ensuring that the annual fund balance equals twice the total expenditures for unemployment insurance benefits and management costs of the previous year, but the maximum support level is 1% of the monthly wage fund of workers participating in unemployment insurance.

2. Methods for transferring support funds from the state budget to the Unemployment Insurance Fund:

a) In the fourth quarter of each year, the Vietnam Social Security shall base on the budget estimate for unemployment insurance revenue and expenditure assigned by the competent authority for that year to determine the amount of financial support for the Unemployment Insurance Fund of the previous year according to the level prescribed in Clause 1 of this Article, and submit it to the Ministry of Finance for a one-time transfer into the Unemployment Insurance Fund;

b) Within ten working days from the date of receipt of the final report on the revenue and expenditure of the Unemployment Insurance Fund of the previous year, which has been approved by the Management Council of the Vietnam Social Security, the Ministry of Finance shall conduct a review and determine the amount of financial support for the Unemployment Insurance Fund of the previous year. If the amount of funds allocated by the Ministry of Finance according to Point a of this Clause exceeds the amount required to be supported under Clause 1 of this Article, the Vietnam Social Security shall be responsible for refunding the State budget the difference; 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 to provide additional support in the following year.

3. The source of support funds for the Unemployment Insurance Fund as stipulated in this Article shall be guaranteed by the central budget from the social security expenditure sources decided by the National Assembly.

Article 8. Unemployment Insurance Management Costs

1. The contents and levels of unemployment insurance management costs shall be implemented in accordance with the provisions of the Social Insurance Law and the financial management regulations for Vietnam Social Security.

2. The management costs of unemployment insurance each year shall be allocated and budgeted as follows:

a) Vietnam Social Security shall carry out tasks related to collecting, disbursing, managing, and utilizing the Unemployment Insurance Fund;

b) The Ministry of Labor, Invalids and Social Affairs shall organize the implementation of tasks related to receiving applications for unemployment benefits, handling unemployment insurance schemes, and other tasks related to unemployment insurance;

c) Social Security of the Ministry of National Defense and Social Security of the People's Public Security shall carry out tasks related to collecting unemployment insurance premiums.

3. The method of transferring management expenses for unemployment insurance:

Based on the budget for management expenses of unemployment insurance assigned by the Prime Minister, the Vietnam Social Security shall transfer funds to the Ministry of Labor, Invalids and Social Affairs, the Social Security of the Ministry of National Defense, and the Social Security of the People's Public Security every quarter before the tenth day of the first month of the quarter, with the amount transferred each time being equal to the average quarterly amount of the assigned budget. In case the authorized body has not assigned the budget by January 10, the Vietnam Social Security shall temporarily allocate funds at the average quarterly amount of the previous year's assigned budget; this amount will be deducted from the annual allocation according to the assigned budget.

Article 9. Investment Activities from the Unemployment Insurance Fund

1. The Vietnam Social Security shall be responsible for implementing measures to preserve and increase the Unemployment Insurance Fund from temporarily idle funds. Investment activities from the Unemployment Insurance Fund must ensure safety, effectiveness, and recoverability when necessary.

2. The Management Council of the Vietnam Social Security shall decide on investment in accordance with the forms prescribed in Clause 2 of Article 59 of the Law on Employment.

3. The income from investment and the growth of the Unemployment Insurance Fund each year shall be supplemented into the Unemployment Insurance Fund.

Article 10. Financial Plan, Management, Use, and Finalization

1. Each year, along with the time specified for preparing the state budget, relevant agencies and organizations shall prepare plans for unemployment insurance revenue and expenditure and management costs for unemployment insurance to be submitted to the Vietnam Social Security as follows:

b) Social Security of the Ministry of National Defense and Social Security of the People's Public Security shall prepare plans for collecting unemployment insurance and management costs for unemployment insurance within the Ministry of National Defense and the Ministry of Public Security;

c) The Ministry of Labor, Invalids, and Social Affairs shall prepare plans for management costs for unemployment insurance for units under the labor, invalids, and social affairs sector tasked with implementing unemployment insurance duties.

c) The Ministry of Labor, Invalids and Social Affairs shall prepare the plan for management costs of unemployment insurance for units under the labor, invalids, and social affairs sector assigned to implement tasks related to unemployment insurance.

2. The Vietnam Social Security shall be responsible for compiling the budget estimates for unemployment insurance revenue and expenditure and management costs for unemployment insurance each year, submitting them for approval by the Management Council of the Vietnam Social Security, and sending them to the Ministry of Finance and the Ministry of Labor, Invalids and Social Affairs.

The Ministry of Finance shall take the lead and coordinate with the Ministry of Labor, Invalids and Social Affairs to examine and compile reports for submission.

3. Within fifteen days from the date of receipt of the Decision assigning the budget by the Prime Minister, the Vietnam Social Security shall complete the assignment of the budget for revenue and expenditure to subordinate units, the Social Security of the Ministry of National Defense, the Social Security of the People's Public Security, and the Ministry of Labor, Invalids and Social Affairs.

The Minister of Labor, Invalids and Social Affairs shall allocate management costs for unemployment insurance to units under the labor, invalids, and social affairs sector assigned to implement tasks related to unemployment insurance.

4. Units assigned plans for revenue and expenditure from the Unemployment Insurance Fund shall be responsible for managing, using, and preparing final reports to be submitted to the Vietnam Social Security for verification and compilation, then submitted for approval by the Management Council of the Vietnam Social Security.

Chapter IV
IMPLEMENTATION OF UNEMPLOYMENT INSURANCE

Section 1
PARTICIPATION AND CONTRIBUTION TO UNEMPLOYMENT INSURANCE

Article 11. Participation in Unemployment Insurance

1. The application for participation in unemployment insurance is the compulsory social insurance application, which includes specific contents regarding participation in unemployment insurance.

2. Employers shall establish and submit applications for unemployment insurance participation for employees to the social security organization within thirty days from the date the employment contract or work agreement of the employee becomes effective.

In cases where employees have entered into seasonal or specific job contracts with a duration of three months to less than twelve months before January 1, 2015, and are currently performing such contracts, employers must participate in unemployment insurance for these employees if the remaining contract period is three months or more.

In cases where employees enter into multiple employment contracts as stipulated in Clause 1 of Article 43 of the Law on Employment and are participating in unemployment insurance under the first validly concluded contract, but the termination or change of the contract leads to the employee no longer being eligible for unemployment insurance, the employee and employer who are eligible for unemployment insurance under the subsequent validly concluded contract shall be responsible for participating in unemployment insurance in accordance with the law.

In cases where employees take leave to enjoy maternity or sickness benefits for fourteen working days or more without salary from their unit and instead receive social insurance benefits, or where employees temporarily suspend the performance of their employment contract or work agreement in accordance with the law, employees shall not be eligible for unemployment insurance during this period.

Article 12. Payment of Unemployment Insurance

1. The time of payment of unemployment insurance by the employer and the employee is the time of compulsory social insurance payment.

2. An employee who is contributing to unemployment insurance is an employee who has contributed to unemployment insurance in the immediately preceding month before the termination of the employment contract or work agreement, and has been confirmed by the social security organization. The immediately preceding month includes the following periods:

a) A worker has a month immediately preceding the termination date of the labor contract or employment contract who took leave to enjoy maternity allowance or sick leave for fourteen working days or more without receiving monthly salary at the unit while enjoying social insurance benefits;

b) A worker has a month immediately preceding the termination date of the labor contract or employment contract who had their labor contract or employment contract temporarily suspended according to the provisions of the law without receiving monthly salary at the unit.

3. The months of unemployment insurance contributions of a worker shall be counted if the employer and the worker have performed the labor contract or employment contract and have paid unemployment insurance contributions.

Article 13. Records for Monitoring Unemployment Insurance Contributions and Benefits

1. The records for monitoring unemployment insurance contributions and benefits of workers as prescribed in this Decree shall be the social insurance book.

2. The Vietnam Social Security shall issue the model of the social insurance book.

Section 2
SUPPORT FOR COUNSELING AND JOB INTRODUCTION

Article 14. Support for Counseling and Job Introduction

1. Workers specified in Clause 1 Article 43 of the Labor Law who are paying unemployment insurance and whose labor contracts or employment contracts are terminated shall be provided free job counseling and referral services through the public employment service center.

2. The funding for job counseling and referral services of the public employment service center shall be allocated based on the number of applications for unemployment benefits submitted in the previous year and settled according to actual figures based on the number of applications for unemployment benefits received.

3. The fee for job counseling and referral services shall be implemented in accordance with the laws on fees.

1. Workers shall fill out the counseling and job introduction application form as prescribed by the Minister of Labour, Invalids and Social Affairs and submit it directly to the employment service center.

2. The employment service center shall provide counseling and job introduction services based on the needs and capabilities of the workers and the demands of the labour market.

3. The employment service center shall allocate human resources and facilities to organize counseling and job introduction services.

Section 3. UNEMPLOYMENT BENEFITS

Section 3
UNEMPLOYMENT BENEFITS

1. The application for unemployment benefits shall be made using the form prescribed by the Minister of Labour, Invalids and Social Affairs.

A certified original or a certified copy or a copy accompanied by the original for comparison of one of the following documents confirming the termination of the labour contract or employment contract:

2. An original or certified copy of one of the following documents confirming the termination of the labor contract or employment contract:

b) Decision to terminate employment;

c) Decision to dismiss;

d) Disciplinary decision to terminate employment;

đ) Notice or agreement to terminate the labour contract or employment contract;

đ) Notification or agreement to terminate the labor contract or employment contract.

In cases where workers participate in unemployment insurance as stipulated in Point c Clause 1 Article 43 of the Labor Law, the document confirming the termination of seasonal or fixed-term labor contracts with a duration of three months or more but less than twelve months shall be the original or certified copy of such contract.

The social insurance organization shall confirm the unemployment insurance contributions and return the social insurance book to the worker within five working days from the date of receipt of the application from the employing unit.

The social insurance organization shall confirm the payment of unemployment insurance contributions and return the social insurance book to the worker within five working days from the date of receipt of the employer's request.

For employers that are agencies, units, or enterprises under the Ministry of National Defense and the Ministry of Public Security, the Social Insurance Organization of the Ministry of National Defense and the Social Insurance Organization of the People's Public Security shall confirm the payment of unemployment insurance contributions and return the social insurance book to the worker within thirty days from the date of receipt of the employer's request.

Article 17. Submission of Application for Unemployment Benefit

1. Within three months from the date of termination of the labor contract or employment contract, unemployed workers who wish to receive unemployment benefits must directly submit one complete application package in accordance with Article 16 of this Decree to the local public employment service center where they intend to receive the benefits.

2. Workers may authorize another person to submit the application or send it via postal service if they fall into one of the following situations:

a) Illness or childbirth, confirmed by a competent medical facility;

b) Suffering an accident confirmed by traffic police or a competent medical facility;

c) Fire, flood, earthquake, tsunami, enemy attack, epidemic confirmed by the Chairman of the People's Committee of the commune, ward, or town.

The date of submission of the application for unemployment benefits in the above cases is the date when the authorized person directly submits the application or the date stamped on the postal service mark for applications sent via postal service.

3. The public employment service center is responsible for receiving, checking the application, recording the appointment result form according to the model prescribed by the Minister of Labor, War Invalids and Social Affairs, and delivering the form directly to the applicant or sending it via postal service for applicants who submit via postal service; in case the application does not comply with the provisions of Article 16 of this Decree, it shall be returned to the applicant with the specific reasons stated.

Article 18. Resolution on Unemployment Benefit

1. The public employment service center is responsible for reviewing and submitting to the Director of the Department of Labor, War Invalids and Social Affairs for a decision on the entitlement to unemployment benefits of the worker within twenty working days from the date of receipt of the complete application as prescribed; in case the application for unemployment benefits is sent via postal service, the date of receipt of the application shall be considered as the date marked on the postal service stamp.

Workers who have not found work within fifteen working days from the date of submission of the application for unemployment benefits and whose entitlement to unemployment benefits is decided by the Director of the Department of Labor, War Invalids and Social Affairs shall have the public employment service center confirm the resolution of the entitlement to unemployment benefits in the social insurance book and return it to the worker together with the decision on the entitlement to unemployment benefits after photographing the social insurance book for file retention.

The time of entitlement to unemployment benefits for workers shall be calculated from the sixteenth working day from the date of submission of the application for unemployment benefits.

The decision on the entitlement to unemployment benefits shall be sent by the public employment service center: one copy to the provincial social insurance organization (hereinafter referred to as the provincial social insurance organization) to implement the payment of unemployment benefits and issue health insurance cards to workers; one copy to the worker entitled to unemployment benefits. The decision on the entitlement to unemployment benefits shall be implemented according to the model prescribed by the Minister of Labor, War Invalids and Social Affairs.

In case the worker is not entitled to unemployment benefits, the employment service center must notify in writing and clearly state the reasons.

2. Unemployment Benefit Payment

a) The social insurance organization shall pay the first month of unemployment benefits to the worker within five working days from the date of receipt of the decision on the entitlement to unemployment benefits;

b) The social insurance organization shall pay unemployment benefits to the worker from the second month of entitlement to unemployment benefits onwards within five working days, starting from the seventh day of the month of entitlement to unemployment benefits if no decision to suspend or terminate the entitlement to unemployment benefits is received from the worker. If the seventh day mentioned above is a non-working day, the deadline for paying unemployment benefits shall be extended to the next working day.

3. After two working days from the date recorded on the result collection notice, if the worker does not come to collect the decision regarding unemployment benefits, it shall be considered that the worker has no need for unemployment benefits, except in the cases provided for in Clause 4 of this Article. Within seven working days from the date the worker fails to collect the decision regarding unemployment benefits as prescribed, the employment service center shall submit to the Director of the Department of Labor, Invalids and Social Affairs for a decision to cancel the decision on unemployment benefits of the worker.

The decision to cancel the decision on unemployment benefits shall be sent by the employment service center: one copy to the Provincial Social Insurance for non-payment of unemployment benefits to the worker; one copy to the worker. The decision to cancel the decision on unemployment benefits shall be implemented according to the form prescribed by the Minister of Labor, Invalids and Social Affairs.

4. Within two working days from the expiration date of the receipt of the decision on unemployment benefits, the worker may still receive or authorize another person to receive the decision on unemployment benefits if they fall under any of the following cases:

a) Illness or childbirth, confirmed by a competent medical facility;

b) Suffering an accident confirmed by traffic police or a competent medical facility;

c) Fire, flood, earthquake, tsunami, enemy attack, epidemic confirmed by the Chairman of the People's Committee of the commune, ward, or town.

5. The period of unemployment insurance contributions of the worker in the case of cancellation of the decision on unemployment benefits as stipulated in Clause 3 of this Article shall be accumulated according to Clause 1 of Article 45 of the Law on Employment to calculate for the next time of receiving unemployment benefits when meeting the conditions for receiving unemployment benefits as prescribed.

6. After three months from the date the worker's period of entitlement to unemployment benefits ends according to the decision on unemployment benefits but the worker does not come to collect the unemployment benefit money and does not notify in writing the social insurance organization where they are currently receiving unemployment benefits, the worker shall be determined as having no need for unemployment benefits. The period of unemployment insurance contributions corresponding to the amount of unemployment benefit money that the worker did not collect shall be preserved as a basis for calculating the period of entitlement to unemployment benefits for the next time of receiving unemployment benefits when meeting the conditions for receiving unemployment benefits as prescribed.

Within seven working days after the above-mentioned deadline, the social insurance organization must notify in writing the employment service center where the worker is currently receiving unemployment benefits about the worker not coming to collect the unemployment benefit money. The notification about the worker not coming to collect the unemployment benefit money shall be implemented according to the form prescribed by the Minister of Labor, Invalids and Social Affairs.

Within ten working days from the date of receipt of the notification from the social insurance organization, the employment service center shall have the responsibility to review and submit to the Director of the Department of Labor, Invalids and Social Affairs for a decision on preserving the period of unemployment insurance contributions for the worker.

The decision on preserving the period of unemployment insurance contributions shall be sent by the employment service center: one copy to the Provincial Social Insurance to implement the preservation of the period of unemployment insurance contributions for the worker; one copy to the worker. The decision on preserving the period of unemployment insurance contributions shall be implemented according to the form prescribed by the Minister of Labor, Invalids and Social Affairs.

7. The period of entitlement to unemployment benefits is calculated based on the number of months of unemployment insurance contributions as prescribed in Clause 2 of Article 50 of the Law on Employment. If a worker has more than 36 months of unemployment insurance contributions, the remaining months not yet resolved for unemployment benefits shall be preserved as a basis for calculating the period of entitlement to unemployment benefits for the next time of receiving unemployment benefits when meeting the conditions for receiving unemployment benefits as prescribed.

Article 19. Suspension of Unemployment Benefits

1. Workers receiving unemployment benefits must comply with the reporting requirements for job search activities as prescribed in Article 52 of the Law on Employment.

2. Within two working days from the date the worker does not report monthly on job search activities as prescribed, the employment service center where the worker is currently receiving unemployment benefits shall submit to the Director of the Department of Labor, Invalids and Social Affairs for a decision to suspend the receipt of unemployment benefits for the worker.

The decision to suspend the receipt of unemployment benefits shall be sent by the employment service center: one copy to the Provincial Social Insurance to implement the suspension of payment of unemployment benefits to the worker; one copy to the worker. The decision to suspend the receipt of unemployment benefits shall be implemented according to the form prescribed by the Minister of Labor, Invalids and Social Affairs.

Article 20. Continuation of Unemployment Benefits

1. A worker who is suspended from receiving unemployment benefits according to Clause 1 of Article 53 of the Law on Employment, if they still have time to receive unemployment benefits according to the decision of the Director of the Department of Labor, Invalids and Social Affairs and continue to report monthly on job search activities as prescribed, within two working days from the date the worker reports on job search activities, the employment service center shall submit to the Director of the Department of Labor, Invalids and Social Affairs for a decision to continue the receipt of unemployment benefits for the worker.

The decision to continue the receipt of unemployment benefits shall be sent by the employment service center: one copy to the Provincial Social Insurance to implement the continuation of payment of unemployment benefits to the worker; one copy to the worker. The decision to continue the receipt of unemployment benefits shall be implemented according to the form prescribed by the Minister of Labor, Invalids and Social Affairs.

During the period of suspension of unemployment benefits, the worker does not receive unemployment benefits.

Article 21. Termination of Unemployment Benefit Entitlement

1. Cases where workers currently receiving unemployment benefits have their unemployment benefits terminated are stipulated as follows:

a) Expiration of the period for receiving unemployment benefit as decided by the worker's unemployment benefit entitlement decision;

b) Having employment

A worker is determined to have employment in any of the following cases:

- Has entered into a labor contract or a work contract for at least three months. The date on which the worker is determined to have employment is the date the labor contract or work contract becomes effective according to the provisions of the law; 

- Has a recruitment decision for cases not falling under the category of entering into a labor contract or a work contract. In this case, the date of employment is determined as the start date of the worker's work as recorded in the recruitment decision;

- The worker shall notify the employment service center of having obtained employment in accordance with the form prescribed by the Minister of Labor, Invalids, and Social Affairs. The date on which the worker is determined to have obtained employment is the date recorded in the worker's employment notification.

c) Performing Military Service or Police Service Obligations

The date on which the worker is considered to be performing military service or police service obligations is the date of enlistment;

d) Receiving monthly pension benefits

The date on which the worker is determined to retire is the first day recorded in the decision granting monthly pension benefits issued by the competent authority.

đ) After two instances where the worker refuses job offers introduced by the employment service center while receiving unemployment benefits without valid reasons

Workers receiving unemployment benefits who refuse job offers falling under any of the following circumstances shall be deemed to have no valid reasons:

- Employment that matches the worker’s trained profession and level of education;

- Employment that the worker has previously held.

e) During the period of receiving unemployment benefits, failing to report monthly on job search activities to the employment service center for three consecutive months as required;

g) Leaving the country for permanent settlement or working abroad under a contract. The date on which the worker is determined to leave the country for permanent settlement or work abroad under a contract is the date of departure as stipulated by the laws on exit and entry.

h) Attending a study program for at least twelve months

The date on which the worker is determined to attend a study program for at least twelve months is the date of enrollment recorded in the admission notice for domestic studies. In cases of studying abroad, the date on which the worker is determined to attend a study program for at least twelve months is the date of departure as stipulated by the laws on exit and entry.

i) Being administratively penalized for violating unemployment insurance laws;

The date on which the worker is determined to be subject to an administrative violation penalty as mentioned above is the date on which the worker is penalized according to the decision of the competent authority.

k) Death;

The date determining the death of the worker is the date recorded on the death certificate.

l) Serving a decision to place in a rehabilitation school, compulsory educational institution, or compulsory drug rehabilitation facility;

The date on which the worker is determined to serve a decision implementing measures such as placement in a rehabilitation school, compulsory educational institution, or compulsory drug rehabilitation facility is the date recorded in the administrative handling decision issued by the competent authority.

m) Being declared missing by a court;

The date on which the worker is declared missing is recorded in the court's decision.

n) Being detained or serving a prison sentence;

The date on which the worker is determined to be detained or serving a prison sentence is the date on which the detention or prison sentence execution decision of the competent authority begins to be implemented.

2. Within three working days from the date of termination of unemployment benefit receipt as provided for in Points b, c, d, g, and h of Clause 1 of this Article, the worker must notify the employment service center where they are receiving unemployment benefits in accordance with the form prescribed by the Minister of Labor, Invalids, and Social Affairs, along with relevant documents related to the termination of unemployment benefits (photocopies). If sent via postal service, the date is considered based on the postmark.

3. Workers currently receiving unemployment benefits who are terminated from receiving unemployment benefits in the cases specified in Points b, c, d, đ, e, g, h, i, k, l, and n of Clause 1 of this Article shall have the employment service center where they are receiving unemployment benefits submit a request to the Director of the Department of Labor, Invalids, and Social Affairs for a decision terminating their unemployment benefits.

The decision terminating unemployment benefits shall be sent by the employment service center: one copy to the Provincial Social Insurance for implementation of the termination of unemployment benefits for the worker; one copy to the worker. The decision terminating unemployment benefits shall be made in accordance with the form prescribed by the Minister of Labor, Invalids, and Social Affairs.

4. Workers currently receiving unemployment benefits who are terminated from receiving unemployment benefits during the month they are receiving benefits shall still receive unemployment benefits for the entire month.

5. Workers terminated from receiving unemployment benefits in the cases specified in Points b, c, h, l, m, and n of Clause 1 of this Article shall have their unemployment insurance contribution period preserved for the remaining time they have not yet received unemployment benefits, serving as a basis for calculating the unemployment benefit period for the next benefit receipt when meeting the conditions for receiving unemployment benefits as prescribed.

The preserved period is calculated as the total unemployment insurance contribution period minus the period already enjoyed through unemployment benefits, based on the principle that each month of unemployment benefits corresponds to twelve months of unemployment insurance contributions.

Article 22. Transfer of Place to Receive Unemployment Benefits

1. Workers who have received at least one month of unemployment benefits as prescribed and wish to transfer the place of receiving unemployment benefits to another province or centrally governed city shall make a request for transferring the place of receiving unemployment benefits in accordance with the form prescribed by the Minister of Labor, Invalids, and Social Affairs and submit it to the employment service center where they are currently receiving unemployment benefits.

2. Within three working days from the date of receipt of the worker's request, the employment service center shall be responsible for providing the transfer application file for unemployment benefits to the worker and sending an introduction letter for transferring the place of receiving unemployment benefits to the employment service center where the worker is transferring to, in accordance with the form prescribed by the Minister of Labor, Invalids, and Social Affairs. The transfer application file for unemployment benefits includes:

a) The worker's request for transfer of the place to receive unemployment benefits;

b) Introduction letter for transfer of the place to receive unemployment benefits;

c) Copy of the decision to receive unemployment benefits;

d) Copies of decisions on vocational training support, temporary suspension of unemployment benefits, and continuation of unemployment benefits (if any);

đ) Monthly job search notification (if any) and other documents included in the unemployment benefit receipt file.

3. Upon receiving the transfer application file for unemployment benefits, the worker shall return the health insurance card to the social insurance organization that is currently paying unemployment benefits to the worker.

4. Within two working days from the date of providing the transfer application file for unemployment benefits to the worker as prescribed in Clause 2 of this Article, the employment service center where the worker is transferring from shall notify the Provincial Social Insurance about the transfer of the place of receiving unemployment benefits to stop the payment of unemployment benefits in accordance with the form prescribed by the Minister of Labor, Invalids, and Social Affairs.

5. Within ten working days from the date the worker receives the transfer application file for unemployment benefits, the worker must submit the transfer application file for unemployment benefits to the employment service center where they are transferring to, except in cases provided for in Clause 6 of this Article.

From the date the worker receives the transfer application file for unemployment benefits, the worker shall perform rights and obligations during the period of receiving unemployment benefits as prescribed by law.

6. An employee submits an application to change the location for unemployment benefits beyond the time limit prescribed in Clause 5 of this Article but not exceeding seven working days from the expiration date of changing the location for unemployment benefits if such employee falls under one of the following cases:

a) Illness or childbirth, confirmed by a competent medical facility;

b) Suffering an accident confirmed by traffic police or a competent medical facility;

c) Fire, flood, earthquake, tsunami, enemy attack, epidemic confirmed by the Chairman of the People's Committee of the commune, ward, or town.

7. Within three working days from the date of receiving the application to change the location for unemployment benefits submitted by the employee, the employment service center sends a request to the Social Insurance Department of the transferring province to continue the payment of unemployment benefits and issue a health insurance card for the employee along with a copy of the decision on unemployment benefit receipt of the employee. The request to the Social Insurance Department of the transferring province shall be in the form prescribed by the Minister of Labor, War Invalids and Social Affairs.

8. The social insurance organization where the worker transfers to receive unemployment benefits shall implement the payment of unemployment benefits and issue a health insurance card for the worker in accordance with the provisions of the law.

Article 23. Issuance and Revocation of Health Insurance Cards

1. Issuance of Health Insurance Cards

Based on the decision on unemployment benefit receipt, the social insurance organization issues a health insurance card for the employee.

2. Revocation of Health Insurance Cards

An employee who is receiving monthly unemployment benefits and whose unemployment benefits are terminated will no longer be entitled to health insurance and must return the health insurance card to the social insurance organization according to the guidelines of the Vietnam Social Security.

Section 4
SUPPORT FOR VOCATIONAL TRAINING

Article 24. Documents for Requesting Vocational Training Support

1. Application for vocational training support for employees currently receiving unemployment benefits:

Application for vocational training support in the form prescribed by the Minister of Labor, War Invalids and Social Affairs.

2. Application for vocational training support for unemployed individuals who have contributed to unemployment insurance for at least nine months but are not eligible for unemployment benefits:

a) Application for vocational training support as stipulated in Clause 1 of this Article;

b) Original or certified copy of one of the documents as prescribed in Clause 2 of Article 16 of this Decree.

c) Social Insurance Book.

Article 25. Resolution of Vocational Training Support

1. Employees meeting the conditions set forth in Article 55 of the Employment Law and having a need for vocational training shall be supported once to learn one profession at a vocational training institution as prescribed by the law on vocational training (hereinafter referred to as a vocational training institution). The method of supporting vocational training costs is implemented through the vocational training institution.

2. Employees who wish to undergo vocational training must submit one set of application for vocational training support to the employment service center.

a) The application for vocational training support as prescribed in Clause 1 of Article 24 of this Decree shall be submitted to the employment service center where the employee is currently receiving unemployment benefits;

b) The application for vocational training support as prescribed in Clause 2 of Article 24 of this Decree shall be submitted to the local employment service center where the employee wishes to undergo vocational training.

3. The employment service center is responsible for examining the application for vocational training support and issuing a receipt for the result to the employee in the form prescribed by the Minister of Labor, War Invalids and Social Affairs.

4. Within fifteen working days from the date of receiving the complete application for vocational training support, the employment service center is responsible for examining and submitting a report to the Director of the Department of Labor, War Invalids and Social Affairs for a decision on vocational training support for the employee.

The decision on vocational training support shall be sent by the employment service center: one copy to the Social Insurance Department of the province to implement the payment to the vocational training institution; one copy to the vocational training institution to implement the training for the employee; one copy to the employee. The decision on vocational training support shall be made in the form prescribed by the Minister of Labor, War Invalids and Social Affairs. In case the employee is not supported for vocational training, the employment service center must provide a written response stating the reasons.

For unemployed individuals as prescribed in Clause 2 of Article 24 of this Decree, when they are granted vocational training support, the employment service center shall confirm the provision of vocational training support in their social insurance book and take a copy for file retention.

In case an employee has exhausted the period of entitlement to unemployment benefits as prescribed but continues to undergo vocational training or prepares to participate in vocational training according to the decision of the Director of the Department of Labor, War Invalids and Social Affairs, such employee shall still be supported for vocational training until the end of the training period.

5. The vocational training institution organizes vocational training for employees according to the decision of the Director of the Department of Labor, War Invalids and Social Affairs and is responsible for compiling a list signed by employees undergoing training to transfer to the social insurance organization for settlement of vocational training support costs as prescribed.

Section 5
SUPPORT FOR TRAINING, UPGRADING, AND ENHANCING VOCATIONAL SKILLS TO MAINTAIN EMPLOYMENT FOR WORKERS

Article 26. Application Documents for Support

1. The application for financial support for training, upgrading, and enhancing occupational skills to maintain employment includes the following basic contents: industry, occupation, or production area; production and business situation; number of workers at the time of application for support; difficulties and reasons forcing changes in production structure or technology; risk of reducing the number of workers; financial needs for organizing training, upgrading, and enhancing occupational skills for workers; commitment to organize training, upgrading, and enhancing occupational skills and using labor according to the approved plan.

2. The plan for changing the structure or technology in production and business approved by the competent authority.

3. Training, upgrading, and enhancing occupational skills plan and maintaining employment as prescribed in Clause 4 of Article 3 of this Decree.

4. Documents proving insufficient funds to organize training, upgrading, and enhancing occupational skills for workers as prescribed in Clause 3 of Article 3 of this Decree.

5. Confirmation letter from the social insurance organization where the employer pays unemployment insurance for the worker as prescribed in Clause 1 of Article 3 of this Decree.

The Minister of Labor, War Invalids and Social Affairs shall guide Clause 1 and Clause 3 of this Article.

Article 27. Resolution of Financial Support for Training, Enhancement, and Improvement of Skill Levels to Maintain Employment for Workers

1. Employers wishing to support training, upgrading, and enhancing occupational skills for workers must submit the application as prescribed in Article 26 of this Decree to the Department of Labor, War Invalids and Social Affairs where the main office is located for review.

2. Within thirty days from the date of receiving complete files from the employer in accordance with the regulations, the Department of Labor, Invalids and Social Affairs shall appraise and approve the training, upgrading, and skill enhancement plan to maintain employment; take the lead and coordinate with the Department of Finance and relevant agencies to appraise the application for support in training, upgrading, and enhancing skills according to Article 3 of this Decree and submit to the Chairman of the Provincial People's Committee for consideration and decision on funding support for training, upgrading, and enhancing skills to maintain employment for workers.

In cases where support is not provided, the Department of Labor, Invalids, and Social Affairs must respond in writing and clearly state the reasons to the employer.

The decision on funding support for training, upgrading, and enhancing skills to maintain employment for workers shall be sent by the Department of Labor, Invalids and Social Affairs: one copy to the provincial social insurance agency for payment; one copy to the Ministry of Labor, Invalids and Social Affairs for reporting; one copy to the job service center; one copy to the employer for implementation; and one copy to the vocational training institution in cases where the training is not directly carried out by the employer. The decision on funding support for training, upgrading, and enhancing skills to maintain employment for workers shall be made in accordance with the model prescribed by the Minister of Labor, Invalids and Social Affairs.

3. The social insurance organization shall temporarily advance fifty percent of the training, upgrading, and skill enhancement support funds for employers based on the decision of the Chairman of the Provincial People's Committee within five working days from the date of receipt of the decision of the Chairman of the Provincial People's Committee and settle accounts according to the actual implementation of the training, upgrading, and skill enhancement plan.

Article 28. Organizations implementing training, upgrading, and enhancing vocational skills to maintain employment for workers

1. Employers shall organize training or cooperate with vocational training institutions and job service centers to organize training, upgrading, and enhance the skills of workers according to the support decision of the Chairman of the Provincial People's Committee and ensure the maintenance of employment for workers.

2. Employers shall be responsible for implementing or cooperating with vocational training institutions to carry out training, upgrading, and enhancing skills and ensuring the maintenance of employment for workers according to the approved plan.

3. The Department of Labor, Invalids and Social Affairs shall monitor and supervise the implementation of support for training, upgrading, and enhancing skills according to the support decision of the Chairman of the Provincial People's Committee.

Chapter V
 working.

Article 29. Rights of Workers

1. Receiving a social insurance book with full confirmation of unemployment insurance contributions when terminating a labor contract or employment contract.

2. Enjoy unemployment insurance benefits as stipulated in Article 42 of the Employment Law.

3. Be authorized to submit applications for unemployment benefits on behalf of others as provided for in Clause 2, Article 17, and receive decisions on unemployment benefits as provided for in Clause 3, Article 18 of this Decree.

4. Request employers to provide information on unemployment insurance contributions; request job service centers and social insurance organizations to provide related information on unemployment insurance.

5. Filing complaints and reports regarding unemployment insurance as prescribed by law.

6. Other rights as prescribed by law.

Article 30. Obligations of Workers

1. Contribute to unemployment insurance in full and on time as stipulated in Point a, Clause 1, Article 57 of the Employment Law.

2. Comply with regulations on participation in unemployment insurance.

3. Safeguard and use the social security book and health insurance card in accordance with the regulations.

4. Workers who enter into multiple labor contracts upon termination of their current unemployment-insured labor contract must notify the subsequent employer to continue participating in unemployment insurance as required.

7. Accept employment or participate in vocational training programs recommended by employment service centers during the period of receiving unemployment allowance.

8. Within fifteen working days from the date of submitting the application for unemployment allowance, if workers find employment, they must immediately inform the employment service center where the application was submitted.

7. Accept job offers or enroll in vocational courses recommended by the job service center during the period of receiving unemployment benefits.

8. Within fifteen working days from the date of submitting the application for unemployment benefits, if the worker finds employment, they must immediately inform the job service center that received the application for unemployment benefits.

9. Receive notifications regarding non-eligibility for unemployment benefits or non-eligibility for vocational training support, decisions on eligibility for unemployment benefits, decisions on revocation of eligibility for unemployment benefits, decisions on vocational training support, decisions on suspension of unemployment benefits, decisions on continuation of unemployment benefits, decisions on termination of unemployment benefits, and decisions on retention of unemployment insurance contribution periods as prescribed.

10. Report to the job service center as required when falling under the circumstances terminating eligibility for unemployment benefits as stipulated in Points b, c, d, g, h, l, and n, Clause 1, Article 21 of this Decree.

11. Return the health insurance card to the social insurance organization when falling under the circumstances terminating eligibility for unemployment benefits as stipulated in Points b, c, d, đ, e, g, h, i, l, and n, Clause 1, Article 21 of this Decree, and in the case of transferring the place of receiving unemployment benefits as stipulated in Article 22 of this Decree.

 cooperate with grassroots trade unions to disseminate policies and laws on unemployment insurance.

Article 31. Rights of Employers

3. Safeguard workers' unemployment insurance participation records while they work at the unit. Present relevant documents, files, and provide information upon request by competent state authorities during

2. Refuse to implement requests that do not conform to legal provisions on unemployment insurance.

3. Lodge complaints and denunciations regarding unemployment insurance in accordance with legal provisions.

4. Other rights as prescribed by law.

Article 32. Responsibilities of Employers

1. Take the lead and coordinate with grassroots trade unions to disseminate information, promote, and popularize policies and laws on unemployment insurance.

2. Identify participants in unemployment insurance, follow procedures and formalities for joining unemployment insurance, pay unemployment insurance contributions fully, sufficiently, and promptly as prescribed by law.

3. Preserve the files of participation in unemployment insurance for workers during their employment at the unit. Present relevant documents, files, and provide related information upon request by competent state authorities during inspections and audits on unemployment insurance.

4. Provide information on unemployment insurance contributions within two working days from the date the worker requests.

5. Provide copies of labor contracts or work contracts or confirmations of unilateral termination of labor contracts or work contracts to workers no later than two working days from the date of termination of the labor contract or work contract. Complete the procedures to confirm unemployment insurance contributions for workers to enable them to complete the application for unemployment benefits as required.

6. Notify the job service center located at the employer's workplace of any changes in workforce as directed by the Minister of Labor, Invalids and Social Affairs. For units under armed forces, the Minister of Labor, Invalids and Social Affairs shall take the lead and coordinate with the Minister of Defense and the Minister of Public Security to guide implementation.

7. Before January 15 each year, report to the Department of Labor, Invalids and Social Affairs on the previous year's participation in unemployment insurance.

8. Organize the implementation of training, upgrading, and improving vocational skills to maintain employment for workers in accordance with the approved plan by the competent authority.

9. Utilize workers who have been trained and improved their vocational skills according to the approved plan and report the results to the Department of Labor, Invalids, and Social Affairs within thirty days from the end date of the training course.

10. Fulfill other responsibilities as prescribed by law.

Article 33. Rights of employment service centers

1. Refuse requests for unemployment insurance benefits that do not comply with legal regulations.

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

3. Propose to competent state agencies the handling of violations of laws on unemployment insurance.

4. Other rights as prescribed by law.

Article 34. Responsibilities of employment service centers

1. Organize information dissemination, propaganda, and promotion of policies and laws on unemployment insurance.

2. Organize the acceptance of applications for unemployment benefits and applications for vocational training support, examine and implement procedures for granting unemployment benefits and vocational training support in accordance with the provisions of the law.

3. Organize counseling, job introduction, and vocational training for workers in accordance with the law.

4. Monitor, track, and update information related to the receipt of unemployment insurance benefits for workers.

5. Implement regular monthly, quarterly, and annual reporting systems and special reports to the Ministry of Labor, Invalids, and Social Affairs and the Department of Labor, Invalids, and Social Affairs on unemployment insurance in accordance with the provisions of the law.

6. Provide materials and information related to unemployment insurance upon request from workers, trade unions, and authorized agencies in accordance with the law.

7. Store and preserve unemployment insurance receipt files in accordance with the law.

8. Organize professional training, vocational upgrading, and the application of information technology in managing unemployment insurance and processing entitlements to unemployment insurance benefits for workers in accordance with the provisions of the law.

9. Participate in implementing international cooperation on unemployment insurance.

10. Fulfill other responsibilities as prescribed by law.

Article 35. Rights of social insurance organizations

1. Inspect the payment and receipt of unemployment insurance benefits for workers and employers.

2. Refuse to pay unemployment benefits that do not comply with legal regulations.

3. Propose to competent authorities to establish, amend, and supplement policies, regulations, and laws on unemployment insurance; manage and utilize the Unemployment Insurance Fund; handle violations of unemployment insurance laws or propose to competent state authorities to handle such violations in accordance with the law.

4. Other rights as prescribed by law.

Article 36. Responsibilities of social insurance organizations

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

2. Promote and disseminate policies, regulations, and laws on unemployment insurance; guide procedures for registering to participate in and collect unemployment insurance for workers and employers who are eligible to participate in unemployment insurance.

3. Organize the collection of unemployment insurance.

4. Provide information on participation and contributions to unemployment insurance for workers to job service centers in the area, except for the Military Social Insurance and the Public Security Social Insurance.

5. Pay unemployment benefits, vocational training support, and support for skill enhancement and maintenance of employment for workers.

6. Cease payment of unemployment benefits, vocational training support, and job maintenance support for workers and recover their health insurance cards when they are receiving unemployment benefits upon the decision of the competent authority.

7. Issue health insurance cards and pay health insurance premiums for individuals receiving unemployment benefits according to legal regulations.

8. Manage and utilize the Unemployment Insurance Fund according to legal regulations.

9. Implement measures to preserve and increase the Unemployment Insurance Fund according to legal regulations.

10. Transfer management fees for unemployment insurance to the Ministry of Labor, Invalids and Social Affairs as prescribed.

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

12. Apply information technology in managing unemployment insurance; store records of participants in unemployment insurance in accordance with the provisions of the law.

13. Provide complete and timely information about participation and payment of unemployment insurance when requested by workers.

14. Provide materials and information related to unemployment insurance upon request of competent state agencies.

15. Resolve complaints and denunciations regarding the implementation of unemployment insurance according to legal regulations.

16. Report semi-annually on June 30 and annually before January 31 to the Ministry of Finance and the Ministry of Labor, Invalids, and Social Affairs on the collection, expenditure, management, and utilization of the Unemployment Insurance Fund for the first six months and the previous year.

17. Fulfill other responsibilities as prescribed by law.

Article 37. Rights of the Department of Labor - Invalids and Social Affairs

1. Issue decisions regarding the receipt of unemployment benefits, decisions regarding vocational training support, decisions regarding the temporary suspension of unemployment benefits, decisions regarding the continuation of unemployment benefits, decisions regarding the termination of unemployment benefits, decisions regarding the cancellation of unemployment benefit decisions, and decisions regarding the retention of unemployment insurance contribution periods.

2. Review and approve training plans for vocational upgrading and skill enhancement and job maintenance; review applications for support and monitor the implementation of vocational training, upgrading, and skill enhancement support in accordance with the provisions of the law.

3. Monitoring and inspecting the implementation of laws on unemployment insurance.

4. Resolving complaints and denunciations regarding unemployment insurance according to the provisions of the law.

5. Proposing to competent authorities to establish, amend, and supplement policies, regulations, and laws related to unemployment insurance.

6. Proposing competent authorities to handle violations of laws on unemployment insurance.

7. Other rights as prescribed by law.

Article 38. Responsibilities of the Department of Labor - Invalids and Social Affairs

1. Leading and coordinating with relevant agencies to organize information dissemination and propaganda on policies and laws related to unemployment insurance.

2. Resolving complaints and denunciations from organizations and individuals regarding the implementation of unemployment insurance regimes according to the provisions of the law.

3. Implement regular semi-annual and annual reporting systems and special reports to the Ministry of Labor, Invalids, and Social Affairs, and provincial People's Committees in accordance with the provisions of the law.

Providing materials and information related to unemployment insurance upon request of competent authorities.

5. Implementing international cooperation and participating in scientific research on unemployment insurance.

6. To perform other responsibilities as prescribed by law.

Chapter VI
IMPLEMENTING PROVISIONS

Article 39. Transitional Provisions

1. The period during which workers have contributed to unemployment insurance in accordance with the Social Insurance Law prior to the effective date of the Employment Law, but have not yet received unemployment benefits, shall be counted as the unemployment insurance contribution period as stipulated in Article 45 of the Employment Law.

2. The period during which employers contribute to unemployment insurance for workers shall be counted towards exempting them from liability to pay severance pay or termination pay under the labor law and civil servant law.

3. The actual working time of workers under labor contracts or employment contracts with employers without having to contribute to unemployment insurance shall be counted towards eligibility for severance pay or termination pay under the current labor law or civil servant law.

4. Workers who submitted applications for unemployment benefits before January 1, 2015, shall follow the provisions of Government Decree No. 127/2008/ND-CP dated December 12, 2008, detailing and guiding the implementation of certain provisions of the Social Insurance Law on unemployment insurance; and Government Decree No. 100/2012/ND-CP dated November 21, 2012, amending and supplementing certain provisions of Government Decree No. 127/2008/ND-CP dated December 12, 2008, detailing and guiding the implementation of certain provisions of the Social Insurance Law on unemployment insurance.

Article 40. Implementation organization

1. The Minister of Labor, Invalids and Social Affairs shall be responsible for guiding and implementing this Decree.

2. The Minister of Finance shall be responsible for ensuring the budget to support the Unemployment Insurance Fund in accordance with the provisions of Article 7 of this Decree.

3. The Minister of National Defense and the Minister of Public Security shall, based on their functions and tasks, be responsible for guiding and organizing the implementation of this Decree.

4. Other Ministers and heads of agencies related to their functions, tasks, and authorities shall be responsible for organizing the implementation of this Decree.

Article 41. Effective Date

1. This Decree takes effect from May 1, 2015. The regimes prescribed in this Decree shall be implemented from January 1, 2015.

2. The following Decrees shall cease to be effective from the date this Decree takes effect:

a) Government Decree No. 127/2008/ND-CP dated December 12, 2008, detailing and guiding the implementation of certain provisions of the Social Insurance Law on unemployment insurance;

b) Government Decree No. 100/2012/ND-CP dated November 21, 2012, amending and supplementing certain provisions of Government Decree No. 127/2008/ND-CP dated December 12, 2008, detailing and guiding the implementation of certain provisions of the Social Insurance Law on unemployment insurance.

Article 42. Responsibility for Implementation

Ministers, Heads of Ministries equivalent to ministries, Heads of government agencies, Chairmen of provincial People's Committees directly under the central government, relevant agencies, organizations, enterprises, and individuals are responsible for implementing this Decree./.