On December 16, 2015, based on the Employment Law and related documents, the Ministry of National Defense issued Circular 139/2015/TT-BQP providing guidelines on UI in the Ministry of National Defense.
wages used as the basis for unemployment insurance contributions in the Ministry of National Defense are stipulated as follows:
1. Employees subject to the State-prescribed wage policies shall have their monthly wage used as the basis for unemployment insurance contributions, which is the wage used as the basis for compulsory social insurance contributions according to the provisions of the Law on Social Insurance. In cases where the monthly wage used as the basis for unemployment insurance contributions exceeds 20 months of the statutory pay rate, the monthly wage used as the basis for unemployment insurance contributions shall be equal to 20 months of the statutory pay rate at the time of unemployment insurance contributions;
2. Employees who contribute to unemployment insurance according to wage policies decided by the employer shall have their monthly wage used as the basis for unemployment insurance contributions, which is the wage used as the basis for compulsory social insurance contributions according to the provisions of the Law on Social Insurance. In cases where the monthly wage used as the basis for unemployment insurance contributions exceeds 20 months of the regional minimum wage, the monthly wage used as the basis for unemployment insurance contributions shall be equal to 20 months of the regional minimum wage according to the provisions of the Labor Code at the time of unemployment insurance contributions.
Circular 139/2015/TT-BQP shall take effect from February 1, 2016, and the policies regarding unemployment insurance in this Circular shall apply from January 1, 2015.
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