Decree No. 308/2026/ND-CP on elaboration of Law on Vocational Education regarding State’s support policies for enterprises and enterprise human resource training fund

DECREE

ELABORATION OF LAW ON VOCATIONAL EDUCATION REGARDING STATE’S SUPPORT POLICIES FOR ENTERPRISES AND ENTERPRISE HUMAN RESOURCE TRAINING FUND

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Vocational Education No. 124/2025/QH15;

Pursuant to the Law on State Bank of Vietnam No. 89/2025/QH15;

Pursuant to the Law on Science, Technology and Innovation No. 93/2025/QH15 amended by the Law No. 133/2025/QH15 and the Law No. 148/2025/QH15;

Pursuant to the Law on Emulation and Commendation No. 06/2022/QH15 amended by the Law No. 06/2026/QH16;

Pursuant to the Law on Digital Transformation No. 148/2025/QH15;

At the request of the Minister of Finance;

The Government promulgates Decree on elaboration of Law on Vocational Education regarding State’s support policies for enterprises and enterprise human resource training fund.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree elaborates policies supporting and encouraging enterprises to participate in vocational education and training; eligible entities, funding sources, contribution rates, and expenditure tasks of the enterprise human resource training fund in accordance with clause 4, Article 32 and clause 2, Article 35 of the Law on Vocational Education.

Article 2. Regulated entities

1. This Decree applies to:

a) Ministries, ministerial-level agencies, and provincial People’s Committees;

b) Enterprises established, organized, and operating under the laws of Viet Nam;

c) Vocational education institutions, and other agencies, organizations, and individuals involved in management and use of the State’s funding for vocational education for enterprises and the enterprise human resource training fund.

2. Enterprises, vocational education institutions, agencies, organizations, and individuals in the fields of national defense and security are governed by this Decree. In case there are specific regulations on national defense and security, such specific regulations shall apply in a manner consistent with particular characteristics of national defense and security.

Chapter II

STATE’S SUPPORT POLICIES FOR ENTERPRISES

Article 3. Principles of management and use of finances and assets for implementation of the State’s policies for enterprises

1. Funding for implementation of the State’s policies for enterprises shall be allocated from the state budget in accordance with the current budget decentralization and other lawful funding sources as prescribed by law.

The State encourages local authorities to give priority to the allocation of resources to provide support for training for enterprises in case of elementary-level training for disadvantaged groups, and training in professions that are prioritized and hard to attract private investment, in conformity with local socio-economic development requirements.

2. Management and use of funding and assets for implementation of the State’s policies for enterprises must fulfill the right purposes, and be intended for eligible entities, and consistent with standards and norms; must be economical, public, transparent, and fair; and be subject to inspection and supervision by state management agencies at all levels in accordance with the laws on state budget, management and use of public property, and relevant laws.

3. Funding from the state budget shall be allocated in accordance with the law on state budget, the law on science, technology, and innovation, the law on digital transformation, the law on assignment of tasks, commissioning or bidding, and other relevant laws.

Article 4. Encouraging enterprises to cooperate with vocational education institutions in research, application of science, technology and innovation, technology transfer, and promotion of digital transformation and green transition in vocational education and development of vocational skills.

1. Enterprises are encouraged to cooperate with vocational education institutions in:

a) Research, application of science, technology and innovation, technology transfer, and updating of new technology serving training;

b) Participation in development, review and proposal for updates to the list of training professions; training programs, learning outcomes, textbooks, digital learning materials, and training methods in conformity with enterprises’ labor demand, labor market, and socio-economic development requirements;

c) Investment, sponsorship, sharing, access, and joint use of facilities, training equipment, laboratories, practice workshops, digital platforms, digital learning materials, and other conditions for training quality assurance;

d) Organization and commissioning of training and re-training and provision of advanced training for improvement of vocational skills associated with the labor demands of enterprises and the needs of the labor market;

dd) Receipt of teachers and students for study tours, practice, and internship at enterprises; appointment of experts and qualified employees to participation in teaching, practical instruction and internship, refresher training for teachers, and updating of new technologies

e) Participation in assessment of learning outcomes, vocational skills, and learning outcome standards, and other training quality assurance and accreditation activities;

g) Provision of support for development of startup ideas, and counseling, advice, and sharing of experience with students during startup and innovation; awarding of scholarships and provision of funding for training costs for students;

h) Organization of training and refresher training in digital skills, green skills, and new vocational skills; provision of training and guidance on career transition, and increase in capacity to meet requirements for digital transformation, green transition, and sustainable development;

i) Development of cooperation for satisfaction of human resource development demands, labor market needs, and socio-economic development requirements.

2. Enterprises cooperating with vocational education institutions shall enjoy support and incentive policies in accordance with the laws on science, technology and innovation, digital transformation, green transition, education, training, human resource development, and other relevant laws.

3. The Ministry of Education and Training shall preside over and cooperate with the Ministry of Home Affairs and relevant ministries and central authorities in providing guidance on cooperation between enterprises and vocational education institutions to perform the activities specified in clause 1 of this Article.

Article 5. Honoring and rewarding enterprises having exemplary contributions

1. Enterprises having exemplary contributions to vocational education and development of vocational skills shall be considered to be honored and rewarded. Enterprises that annually allocate funding to their human resource training funds and use at least 70% of the annual funds for education and training may be eligible to be honored and rewarded.

2. The Ministry of Education and Training shall preside over and cooperate with the Ministry of Home Affairs in providing guidance on criteria and standards for enterprises to be honored and rewarded within their jurisdiction.

Based on the guidance provided by the Ministry of Education and Training, ministries, central agencies, organizations, and local authorities shall decide to consider honoring and awarding titles and prizes.

3. Forms, jurisdiction, and procedures for consideration of honoring and rewarding enterprises shall comply with regulations of the law on emulation and commendation.

Article 6. Giving financial support for training to enterprises in case of elementary-level training for disadvantaged groups, and training in professions that are prioritized and hard to attract private investment

1. Financial support for elementary-level training for disadvantaged groups shall be given in accordance with regulations on regulated entities in Article 2 of the Decision No. 46/2015/QD-TTg dated September 28, 2015 of the Prime Minister; clause 3, Article 15 of the Decree No. 238/2025/ND-CP dated September 03, 2025 of the Government; Article 25 of the Decree No. 338/2025/ND-CP dated December 25, 2025 of the Government; and other regulations on vocational education, employment, and relevant laws.

2. Financial support for training in professions that are prioritized and hard to attract private investment shall be given through free training provided for enterprises’ employees at vocational education institutions.

a) Determination of training demands

Based on the list of professions that are prioritized and hard to attract private investment issued by the Ministry of Education and Training; the socio-economic development strategy and plan; and labor market and local human resource needs, the provincial People’s Committee shall decide the list of local professions eligible for financial support in conformity with budget balancing capacity and practical conditions.

On the basis of development orientations and profession demands, each enterprise shall compile a list of employees who have signed labor contracts with the enterprise in accordance with the list of local professions eligible for financial support and according to standards and conditions of the registered professions, and submit the list to a provincial specialized agency.

Based on the training demands of enterprises and the list of professions eligible for financial support, the provincial specialized agency shall review and send a consolidated report to the provincial People’s Committee for approval of the plan, type, form, and funding for training in accordance with the local socio-economic development, for the right purposes, in an economical and efficient manner.

b) Support content and methods

Financial support for training (excluding meal expenses, living allowances, and travel expenses) for employees in professions that are prioritized and hard to attract private investment shall be given in accordance with the Government’s Decree No. 32/2019/ND-CP dated April 10, 2019, and the Government’s Decree No. 214/2025/ND-CP dated August 4, 2025 and relevant laws on assignment of tasks, commissioning, or bidding.

c) Based on socio-economic development demands and conditions, and the local government budget balancing capacity, the provincial People’s Council shall decide to give support to employees who have signed labor contracts with the enterprise participating in training in accordance with the specific characteristics of professions, in addition to the policies specified in point b, clause 2 of this Article.

3. Preparation of estimates, management, use, and final accounts of financial support for enterprises shall comply with regulations of the law on state budget and other relevant laws.

Chapter III

ENTERPRISE HUMAN RESOURCE TRAINING FUND

Article 7. Establishment, enterprises, funding sources, and contribution rates of enterprise human resource training fund

1. Each enterprise shall make selection and decide establishment of an enterprise human resource training fund based on its demands, to ensure that the enterprise’s education, training, and human resource development activities are conducted regularly and continuously in order to meet its production and business requirements.

2. Enterprises contributing to and establishing enterprise human resource training funds are enterprises established in accordance with regulations of Vietnamese law.

3. Funding sources, and contribution rates of the enterprise human resource training fund:

a) Funding for the enterprise human resource training fund shall be derived from the enterprise’s after-tax profit. Annual contribution rates shall be determined by the enterprise itself, in accordance with the enterprise’s approved annual human resource training demands and plans;

Regarding a state-owned enterprise, annual contribution rates for the enterprise human resource training fund shall ensure that the total value of the fund derived from the enterprise’s after-tax profit does not exceed 01% of the after-tax profit, including unused amounts of the fund derived from the enterprise’s after-tax profit from the previous year (if any).

Regarding a wholly state-owned enterprise, the distribution of after-tax profits and annual fund contribution shall comply with regulations in Article 29 of the Government’s Decree No. 366/2025/ND-CP dated December 31, 2025.

Regarding an enterprise where the State holds more than 50% to less than 100% of charter capital, the distribution of after-tax profits and annual fund contribution shall comply with regulations in Article 31 of the Government’s Decree No. 366/2025/ND-CP dated December 31, 2025.

Regarding enterprises that are credit institutions, the distribution of after-tax profits and annual fund contributions shall comply with the law on credit institutions.

b) Funding for the enterprise human resource training fund shall be derived from legal sponsorships from domestic and foreign individuals and organizations.

Article 8. Expenditure tasks, management, use and accounting of enterprise human resource training fund

1. Expenditure tasks of the enterprise human resource training fund:

a) Education, training, and development of skills for the enterprise’s employees, and provision of support for the enterprise’s employees for study and improvement of their professional qualifications in accordance with points a and b, clause 1, Article 35 of the Law on Vocational Education, including: expenses paid to instructors, learning materials, equipment used for vocational education, practice materials, and other support costs for students; training costs incurred by the enterprise for employees recruited to work at the enterprise; costs for training, retraining, and refresher training for employees currently working at the enterprise; and costs for occupational skill assessment and competency assessment according to enterprise standards or national occupational competency standards;

Education, training, retraining, and refresher training for employees specified in this point must be specified in one of the following documents: the labor contract, the collective bargaining agreement, or the enterprise’s financial regulations;

b) Sponsorships for vocational education institutions that cooperate with the enterprise in accordance with point c, clause 1, Article 35 of the Law on Vocational Education, including: sponsorships for vocational education institutions in accordance with the law on vocational education, provided that such sponsorships are not used for capital contribution or purchase of shares in these institutions; sponsorships for facilities serving teaching, learning, and school activities; sponsorships for regular activities of the school; sponsorships for competitions on subjects taught in the school where the candidates are students; sponsorships for establishment of education promotion funds in accordance with the law on education and training; and sponsorships for the development of training programs and curriculums as commissioned by the enterprise.

2. The management and use of the enterprise human resource training fund (if any) must be specified in the enterprise’s charter or regulations.

3. Accounting of the enterprise human resource training fund shall comply with regulations of the law on accounting.

Chapter IV

IMPLEMENTATION CLAUSES

Article 9. Responsibilities for implementation

1. The Ministry of Education and Training shall preside over and cooperate with the Ministry of Home Affairs and relevant ministries and central authorities in providing guidance on enforcement of regulations in clause 3 Article 4, clause 2 Article 5 and clause 2 Article 56 of this Decree.

2. The Ministry of Finance shall preside over and cooperate with ministries, central and local authorities in requesting competent authorities to consider and decide state budget funding (if any) for implementation of the policies specified in this Decree in accordance with the law on state budget.

3. Provincial People’s Committees shall organize the implementation of the contents specified in point a, clause 2, Article 6 of this Decree.

4. Ministers, Heads of ministerial-level agencies, Vietnam Fatherland Front and its member organizations, and Chairpersons of provincial People’s Committees shall direct, provide guidance, inspect, and supervise their affiliated agencies when they perform tasks in accordance with regulations

Article 10. Effect

1. This Decree comes into force from August 05, 2026.

2. In case any of the legislative documents referred to in this Decree is amended or replaced, the newest one shall apply.

3. Ministers, Heads of ministerial-level agencies, and Chairpersons of provincial People’s Committees shall be responsible for implementing this Decree.