What documents are included in the 2025 application for unemployment benefit in Vietnam? When is the period of payment of unemployment insurance premiums considered for unemployment benefits in Vietnam?

What documents are included in the 2025 application for unemployment benefit in Vietnam?

Based on Article 16 of Decree 28/2015/ND-CP (amended by Clause 6, Article 1 of Decree 61/2020/ND-CP), the documents required for the 2025 application for unemployment benefit include:

(1) application for unemployment benefit Form (Form No. 03 issued with Circular 15/2023/TT-BLDTBXH) as stipulated by the Minister of Labor, War Invalids, and Social Affairs.

(2) Original, notarized copy, or a copy accompanied by an original for comparison of one of the following documents verifying the termination of a labor contract or employment contract:

- Expired labor contract or employment contract or completed work as per the labor contract;

- Termination decision;

- Dismissal decision;

- Disciplinary decision mandating termination;

- Notice or agreement terminating the labor contract or employment contract;

- Employer’s confirmation containing specific information on the employee; type of labor contract signed; reason and time of contract termination for the employee;

- Confirmation from a competent state authority regarding the dissolution, bankruptcy of an enterprise or cooperative, or decision to dismiss, release, or remove positions for those appointed when the employee is a manager of an enterprise or cooperative;

- If the employee lacks documents verifying the termination of the labor contract due to the employer not having a legal representative or anyone authorized by the legal representative, the process is carried out as follows:

The Department of Labor, War Invalids and Social Affairs or provincial Social Insurance sends a written request to the Department of Planning and Investment to confirm the absence of a legal representative or authorized person for the employer.

The Department of Planning and Investment is responsible for cooperating with tax authorities, police, local government where the employer’s headquarters is located to verify the contents, confirming the absence of a legal representative or authorized person for the employer.

The Department of Planning and Investment sends a written response to the Department of Labor, War Invalids and Social Affairs and provincial Social Insurance regarding the absence of a legal representative or authorized person within 10 working days from the receipt of the confirmation request from the Department of Labor, War Invalids and Social Affairs or provincial Social Insurance.

- For employees participating in unemployment insurance as per point c, clause 1, Article 43 of Law on Employment 2013, the termination document for seasonal labor contracts or specific jobs lasting from 03 months to under 12 months must be an original, notarized copy, or copy accompanied by the original for comparison of that contract.

(3) Social Insurance Book.

The social insurance organization confirms the payment of unemployment insurance and returns the social insurance book to the employee within 05 working days from the date of request.

For employers that are agencies, units, enterprises under the Ministry of Defense, Ministry of Public Security, the timeframe is 30 days for the relevant social insurance branches to confirm the payment of unemployment insurance and return the social insurance book to the employee from the receipt of the request.

After preparing the application for unemployment benefit, the employee submits it to the Employment Service Center at the local area where they wish to receive unemployment benefits.

What documents are included in the 2025 application for unemployment benefit in Vietnam? (Image from the Internet)

When is the period of payment of unemployment insurance premiums considered for unemployment benefits in Vietnam?

Based on Article 45 of Law on Employment 2013 the period of unemployment insurance payment is stipulated as follows:

- The period of unemployment insurance payment considered for unemployment benefits is the total duration of continuous or non-continuous payments accumulated from the start of unemployment insurance payments until the termination of the labor contract or employment contract according to legal provisions without collecting unemployment benefits.

- After ceasing to collect unemployment benefits, the prior period of unemployment insurance payment is not counted for future unemployment benefits. The period for future unemployment benefits is recalculated from scratch, except in cases of termination of unemployment benefits as stipulated at points b, c, h, l, m, and n of clause 3, Article 53 of Law on Employment 2013.

- The period an employee pays unemployment insurance is not counted toward severance pay or job loss allowance as per labor laws and public employee laws.

Is the unemployment benefit subject to personal income tax in Vietnam?

According to point b, clause 2, Article 2 of Circular 111/2013/TT-BTC (amended in Circular 92/2015/TT-BTC), the following regulations apply to allowances not subject to personal income tax:

Income from Salaries and Wages

Income from salaries and wages is the income the employee receives from the employer, including:

...

b) Various allowances, subsidies, excluding the following allowances and subsidies:

...

b.6) Emergency hardship allowance, occupational accident and illness allowance, one-time childbirth or adoption allowance, maternity policy benefits, health recovery benefits post-maternity, allowances due to decreased working capacity, one-time retirement allowance, monthly death pension, job severance pay, job loss allowance, unemployment benefits, and other allowances as per the Labor Code and the Social Insurance Law.

...

Thus, according to the above regulation, unemployment benefits are allowances not subject to personal income tax.