Pursuant to Decree No. 127/2008/ND-CP on December 12, 2008 the Government detailing and guiding the implementation of some articles of the law on social insurance for unemployment insurance;

Pursuant to Decree No. 60/2003/ND-CP dated 6/6/2003 of Government of detailed rules and guidelines for implementing the law on the State budget, the Ministry of Finance shall guide financial regime for the unemployment insurance fund as follows: article 1. The scope of the Guide and application object 1. This circular guide financial regime for the unemployment insurance fund: funding the unemployment insurance premiums under the responsibility of the unit of employers; support funding from the State budget made unemployment insurance policy; management and use of the unemployment insurance fund.

2. application this circular object is the unit of employers subject to the insured unemployed as defined in article 3 of decree 127/2008/ND-CP on December 12, 2008 the Government detailing and guiding the implementation of some articles of the law on social insurance for unemployment insurance (hereinafter abbreviated as Decree No. 127/2008/ND-CP) , the function body is related to unemployment insurance.

Article 2. Funding the unemployment insurance premiums under the responsibility of the unit of employers under item 2 article 25 of decree 127/2008/ND-CP 1. For the unit of employers is the State Agency, the people's armed units, political organization, social-political organizations, social organizations, business units are the State budget guarantees the whole or part of the cost of regular activities: a) the State budget guarantees the funds of unemployment insurance employer units according to the level of regulation and arranged in regular annual spending estimates of the unit according to the decentralized management of the current state budget.

In 2009, the unit of employers to base the list of workers subject to the mandatory application of the insured unemployed registered with social insurance agency under the guidance of the Vietnam social insurance estimating cost of unemployment insurance premiums posted superior estimation units. Estimation units level I aggregate and have text sent financial bodies of the same level to sum the Authority decided the additional traffic from source estimation of salary reform in 2009 according to the decentralized management of the current state budget.

b) Account funds of unemployment insurance employer units are accounting, settlement on the type, paragraph, section and subsection in accordance with the index of the current state budget.

2. for Vietnam: social insurance funds of unemployment insurance employer units are arranged in regular annual spending estimates according to the regulations. In 2009, Vietnam social insurance base list of employees subject to mandatory applicable insured unemployment estimating cost of unemployment insurance premiums send the Ministry of finance to consider the additional Prime funds spent on managing the growing interest from the source according to regulations.

3. for employers unit is the unit of public career self insure the entire costs of normal operations; business units outside the establishment; enterprises; Cooperative, cooperative association; individual business households, group collaboration, other organizations and individuals have the hiring, use and pay for workers; agencies, organizations, individuals, international organizations active on the territory of Vietnam have the employers was the Vietnam: a) the unit of employers self insure the funds close the unemployment insurance according to the prescribed level.

b) Account funds of unemployment insurance employer units were to cost accounting, production and service business in the States.

Article 3. Support funding from the State budget policy of the unemployment insurance under paragraph 3 to article 26 of decree 127/2008/ND-CP 1. Funding support from the budget policy of the unemployment insurance at the rate specified in paragraph 3 article 25 of decree 127/2008/ND-CP follow decentralized management of the State budget are as follows: a) local budgets ensuring funding support unemployment insurance fund according to the level of 1% of the salary Fund the wages, unemployment insurance premiums of those workers join unemployment insurance work within employer units specified in clause 1 2 of this circular Thing that active funding from local budgets.

b) secured the central budget funds to support unemployment insurance fund according to the level of 1% of salary Fund, unemployment insurance premiums the wages of those workers join unemployment insurance work within employer units specified in clause 1 2 of this circular Thing that funding from the central budget and employing units the provisions in paragraph 2 and 3 article 2 to this circular.

In 2009, the central budget to ensure the entire funding source to support unemployment insurance fund according to the prescribed level. The Finance Ministry based report unemployment insurance income in 2009 of the Vietnam social insurance to the one delivered on the unemployment insurance fund according to the prescribed level.

2. Each year, at the same time rules on estimating the State budget, financial agency levels coordinated with the social insurance agency in the same level of estimating the level of budget support unemployment insurance fund according to the hierarchy in paragraph 1 of this article the competent decision according to the current rules on the establishment and allocation of State budget estimation.

3. The method of transferring the funding support from the State budget into the unemployment insurance fund as follows: a) for the Department of Finance:-In the third quarter of every year, the budget estimation base support unemployment insurance funds are delivered by the authorized financial Facility, the one delivered from the local budget on unemployment insurance fund by the provincial social insurance in the form of management pay.

-Finish the fiscal year, the Department of finance based currency settlement reports unemployment insurance due to provincial social insurance set up send to perform due diligence to determine the specific number of local budget expenditure to support unemployment insurance fund as defined in art. 1 of this article.

-The case of the Department of Finance has granted greater levels of support as a rule shall be transferred to the following year resource use and reduce the support budget estimates unemployment insurance fund the following year. The case of the lack of funding, the Department of Finance reported the Chairman of the provincial people's Committee approved additional grant to fund the support budget estimates for unemployment insurance next year.

b) for Finance Ministry:-In the third quarter of every year, the budget estimation base support unemployment insurance funds are allocated, the authorized the Finance Ministry to transfer from the central budget to the unemployment insurance fund by the Vietnam social insurance management in the form of pay.

-The financial year end, the Ministry of finance based currency settlement reports unemployment insurance social insurance established by Vietnam sent to perform due diligence to determine the specific number of central budget funding to support unemployment insurance fund as defined in point b of paragraph 1 of this article.

-The case of the Ministry of Finance has granted greater levels of support as a rule shall be transferred to the following year resource use and reduce the support budget estimates unemployment insurance fund the following year. The case of the lack of funding, the Ministry of Finance reported the Prime Minister approved the additional level on budgeting to support unemployment insurance fund the following year.

Article 4. To pay the unemployment insurance regime 1. Pay unemployment benefits according to article 16 of decree 127/2008/ND-CP is done as follows: the base of the labor Agency's decision on the payment of unemployment benefits, social insurance agencies examined, collated with the track record, the unemployment insurance of the object support , the level of subsidies, grants and time taken to pay unemployment benefits for people who are affected.

2. Support apprenticeship under article 17 of decree 127/2008/ND-CP is done as follows: a) grounded decision of the labor Agency of vocational support for workers are entitled to unemployment benefits, social insurance agencies make payments support apprenticeship for vocational , not direct spending for workers are entitled to unemployment benefits.

b) apprenticeship support spending must not exceed 300,000 VND/person/month.

c) supported apprenticeship time performed as prescribed in paragraph 3 article 17 of decree 127/2008/ND-CP.

3. Support to find work under article 18 of decree 127/2008/ND-CP is done as follows: a) grounded decision of the labor Agency of paying unemployment benefits and contract advice, job referral Agency's labor and employment referral center, the social insurance agency made the payment advice employment, for employment referral center, not spent directly for workers are entitled to unemployment benefits.

b) Advisory support spending, introduced the work done under the genus level specified in circular No. 95/TTLT/BTC-BLDTBXH on 7/8/2007 of the Ministry of finance, Ministry of labor, invalids and Social Affairs Guide to referral fees work.

c) supported time counseling, job referrals made under the provisions of clause 2 Article 18 of decree 127/2008/ND-CP.

4. medical insurance Expenditure According to article 19 of decree 127/2008/ND-CP is done as follows: a) monthly social insurance agency, cites the unemployment insurance fund to the health insurance premiums for workers are entitled to unemployment benefits.

b) medical insurance premiums Level for workers are entitled to unemployment benefit made under the provisions of the health insurance Law and the law on the Guide text. Medical insurance period is a time to pay unemployment benefits according to the regulations.

Article 5. Management costs for unemployment insurance according to article 29 of decree 127/2008/ND-CP


1. Management costs of annual unemployment insurance social insurance agency and Vietnam's labor, invalids and social levels are taken from the unemployment insurance fund and by the level of the cost of management of the State administrative bodies; in estimating the cost of the management of the Vietnam social insurance as defined by the Prime Minister.

2. Each year, at the same time rules on estimating the State budget, the Ministry of labor, invalids and social work needs base estimating costs of unemployment insurance management of labor, invalids and social social insurance submitted Vietnam to sum the Authority considers the decision under the regulations. Genus estimation base apparatus management of social insurance in Vietnam are the Prime social insurance Affairs, Vietnam made transfer funding for the Ministry of labor, invalids and Social Affairs to the Ministry of labor, invalids and Social Affairs to transfer units to perform.

3. The management and use of funds spent on unemployment insurance management of social insurance in Vietnam follow the current rules of the Prime financial management for social insurance of Vietnam and the current Guide text.

4. The management and use of funds spent on unemployment insurance management agency's labor-invalids and social levels to organize the reception profile and solve the unemployment insurance regime under the regulations are as follows: a) genera including: content-payment for individuals : Salaries, wages, wage allowances, donations and other payments charged for regular workers under contract;

-Payment of public services; Office supplies; information, propaganda, communicate; the Conference; diem; the cost of hiring; repair, maintenance, regular maintenance of the property professional staff and other administrative expenses;

-Business activities: shops, supplies goods for professional service; print the form; preservation, storage of records, documents and vouchers; the item other services;

-Chi shops, repair of the property used for professional work;

-Other expenses as prescribed by the competent authority.

When performing the above mentioned genus content, to make the right spending mode, the current rules of the State. The number of funds spent on unemployment insurance administration granted last year has not yet used up was transferred the following year to use next.

b) labor Agency, invalids and Social Affairs is funding management from the unemployment insurance fund is not budget-settlement agency, his unit but have to open separate ledger to keep track of. The end of the financial year, subdivisions are responsible for settlement with the superior unit; upper level unit is responsible for inspection, review of settlement, general social insurance submitted settlement Vietnam to assess and synthesize settlement under current rules.

Article 6. The unemployment insurance fund management under article 30 of decree 127/2008/ND-CP 1. Vietnam social insurance unemployment insurance fund management under the principle focus, uniform, public, transparent, true purpose in accordance with the law; be separate accounting.

2. social insurance levels are responsible to perform settlement currency, unemployment insurance funds according to regulations posted on the level of social insurance to test, approve, send the Vietnam social insurance appraisal and synthesis process of governing social insurance through Vietnam the report, the Ministry of finance, Ministry of labor, invalids and Social Affairs. Report currency, unemployment insurance fund must fully reflect each account currency, according to the regulations, namely: a) settlement data collecting unemployment insurance fund must reflect details of each account currency: currency regulations of the workers and the employers, State budget support , money of lucrative investment from the unemployment insurance fund, the other legitimate source of revenue.

b) settlement figures unemployment insurance fund expenditure must reflect the details prescribed expenditures: payment of unemployment benefit, vocational assistance, consulting support, employment, medical insurance, the cost of unemployment insurance administration.

3. the social insurance agency levels beyond the performed payment currency, unemployment insurance funds under the guidance of social insurance in Vietnam, also have to set up separate report collecting unemployment insurance (the currency of the workers, the employers and the State budget support) as follows : a) provincial social insurance is responsible for the private settlement revenues for unemployment insurance, up details in each district of the province posted the Department of finance and social insurance to Vietnam as a basis to determine the number of local budget expenditure to support unemployment insurance fund (established under Schedule 1 attached).

b) Vietnam social insurance is responsible for pooling private settlement revenues, unemployment insurance set up details for each province, the central cities sent the Finance Ministry to make the base of the central budget funding to support unemployment insurance fund (established under Schedule 2 attached).

4. where the unemployment insurance fund in the year of overspending, Vietnam social insurance has a responsibility to propose measures to the Council report social insurance management review before sending the Vietnam Ministry of finance, Ministry of labor, invalids and Social Affairs to the Prime Minister's decision.

Article 7. Effect 1. This circular has the effect after 45 days from the date of signing. The provisions of this circular is applicable from the budget year 2009.

2. During the implementation process if there are obstacles, suggest the Agency, organization, personal reflections in time about the Ministry of finance to study the resolution./.