National Assembly Chairman Tran Thanh Man has signed and issued Resolution No. 89/2025/UBTVQH15 on the level of expenditure for organizing and operating social insurance and unemployment insurance for the period 2025 - 2027.
Accordingly, the National Assembly Standing Committee resolved that the level of expenditure for organizing and operating social insurance (including occupational accident and disease insurance), unemployment insurance for the period 2025 - 2027 is as follows.
The average level of social insurance organization and operation expenditure for the period 2025 - 2027 is a maximum of 1.28% of the estimated social insurance revenue and expenditure (except for health insurance contributions for social insurance beneficiaries) deducted from the profit of investment activities from the social insurance fund; in which, in 2025, the maximum is 1.36%, in 2026, the maximum is 1.26% and in 2027, the maximum is 1.23%.
The average unemployment insurance organization and operation expenditure for the period 2025 - 2027 is a maximum of 1.28% of the estimated unemployment insurance revenue and expenditure (except for health insurance contributions for unemployment insurance beneficiaries) taken from the unemployment insurance fund; in which, in 2025, the maximum is 1.36%, in 2026 the maximum is 1.26% and in 2027, the maximum is 1.23%.
In case the level of social insurance and unemployment insurance revenue and expenditure in the year does not meet the estimate, the organization and expenditure and operation are calculated on the actual revenue and expenditure. In case the collection and expenditure of social insurance and unemployment insurance for the year exceeds the estimate, the organization and expenditure and operation shall comply with the assigned estimate.
The salary and allowance payment for civil servants, public employees, and workers working in units under and directly under Vietnam Social Insurance, people working under labor contracts in the Military Social Insurance, People's Public Security Social Insurance, and workers implementing the unemployment insurance policy of the internal affairs sector in the period of 2025 - 2027 is equal to the salary payment, public service allowances, leadership position allowances, seniority allowances exceeding the framework and other allowances for civil servants.
The National Assembly Standing Committee assigns the Prime Minister to assign estimates and approve settlement of expenditures for the organization and operation of social insurance and unemployment insurance in accordance with the provisions of law on social insurance, unemployment insurance and other relevant provisions of law.
Direct relevant agencies to review, save, and reduce expenditure tasks that are not really necessary in the process of making estimates, implementing estimates for spending on social insurance and unemployment insurance organization and operation.
In case the level of organization and operation expenditure exceeds the prescribed level of expenditure due to the implementation of the organizational arrangement of the political system, the Prime Minister shall adjust the level of organization and operation expenditure according to reality to ensure policies and regimes for civil servants, public employees and workers;
Direct competent authorities to inspect and examine the implementation of estimates and settlement of expenditures for the organization and operation of social insurance and unemployment insurance.
In addition, direct agencies to use the cost of organizing and operating social insurance and unemployment insurance in accordance with regulations, economically and effectively.
Implement administrative procedure reform, improve service quality, ensure convenience for agencies, units, enterprises and people; reorganize the apparatus in accordance with assigned tasks;
Prevent evasion of payment, fraud, and taking advantage of social insurance and unemployment insurance policies.
This Resolution takes effect from July 1, 2025.
