Decision 28/2021/QD-TTg regarding to the allowance for employees

Employees participating in paying unemployment insurance (“UI”) will receive allowance from VND 1.8M to 3.3M on the basis of the time of payment of UI not yet enjoying unemployment benefits, employers are entitled to a reduction of the contribution rate from 1% to 0% of the monthly salary fund of employees participating in UI for 12 months from October 1, 2021.

On October 1, 2021, the Government issued Decision 28/2021/QD-TTg implementing the contents of Resolution 116/NQ-CP on policies to support employees and employers affected by the COVID-19 pandemic from the Unemployment Insurance Fund. The summary is as follows:


There are two cases where an employee who has paid Unemployment Insurance (“UI”) is entitled to receive allowance, including:

  • Employees participating in Unemployment Insurance as of September 30, 2021, excluding employees who are working at state agencies, political organizations, socio-political organizations, human armed forces units people and public non-business units whose recurrent expenditures are guaranteed by the state budget.
  • Employees who have stopped participating in Unemployment Insurance due to termination of their labor contract or working contract in the period from January 1, 2020 to the end of September 30, 2021, have the period of UI payment reserved according to regulations. of the employment law, excluding monthly pensioners.


  • For employees participating in UI: the Social Insurance Agency sends the list of employees participating in UI according to Form No. 01 to the employer by the end of October 20, 2021. Employers and employees review information on Form No. 01, make corrections and supplement information (if any) and send it back to the Social Insurance Agency within five days from the date of receipt of the list. according to Form No. 01.
  • For employees who have stopped participating in UI: employees themselves contact the Social Insurance Agency at their place of residence and submit the form as prescribed.

Allowance amount

UI contributed period

  • under 12 months: support 1,800,000 VND/person.
  • from full 12 months to under 60 months: support 2,100,000 VND/person.
  • from full 60 months to less than 84 months: support 2,400,000 VND/person.
  • from full 84 months to under 108 months: support 2,650,000 VND/person.
  • from full 108 months to less than 132 months: support 2,900,000 VND/person.
  • from full 132 months or more: support 3,300,000 VND/person.

Employers who are participating in UI before October 1, 2021 are entitled to a reduction of the contribution rate from 1% to 0% of the monthly salary fund of employees who are eligible for UI, starting from October 1, 2021 to the end of September 30, 2022.

Yen Pham