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From January 1, 2009, enterprises shall have to pay unemployment insurance premiums to laborers according to the provisions of the Law on Social Insurance. So, from 01/01/2009 onwards, enterprises are also deducted to set up a fund for job loss allowance?

According to the guidance in the Official Dispatch No. 2087 / LDTBXH-LDTL dated 16/06/2009 of the Ministry of Labor, Invalids and Social Affairs, the enterprise is allowed to continue to set up the Job Loss Retrenchment Reserve as stipulated in the Circular. No. 82/2003 / TT-BTC of August 14, 2003, guiding the setting up, management, use and accounting of the severance allowance reserve fund at enterprises.

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