Funding Sources for Unemployment Insurance Contributions for Units under the Ministry of National Defense

1. For employers as units whose regular operational expenses are fully covered by the State budget, the State budget ensures the full funding for unemployment insurance contributions and is arranged in the unit's annual regular expenditure estimate according to the current State budget management decentralization; the expenditure for unemployment insurance contributions of the employing unit is accounted for and settled into relevant types, accounts, items, and sub-items as prescribed in the current State Budget Index;

2. For employers as units partially covered by the State budget for regular operational expenses, the State budget ensures funding for unemployment insurance contributions for individuals participating in unemployment insurance receiving salaries from the State budget and is arranged in the unit's annual regular expenditure estimate according to the State budget management decentralization. The remaining portion of the unemployment insurance contributions, the employer ensures by themselves as prescribed in Point c of this Clause;

3. For employers as accounting units, they ensure to cover the funding for unemployment insurance contributions as prescribed; the expenditure for unemployment insurance contributions of the employing unit is accounted for in the service, production, and business costs of the period.

More details can be found in Circular 139/2015/TT-BQP effective from February 1, 2016.

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