Recently, the Government issued Decree No. 308/2026/ND-CP, effective from August 5, 2026, providing detailed regulations on a number of provisions of the Law on Vocational Education. The Decree focuses on State support policies for enterprises and enterprise human resource training funds, thereby encouraging greater participation by enterprises in training and human resource development, particularly in priority occupations and occupations that are difficult to socialize.

1. Eligible Subjects and Conditions for Training Support

Under Decree No. 308/2026/ND-CP, employees who have entered into employment contracts with enterprises are eligible for training support in priority occupations or occupations that are difficult to socialize.

To receive support, employees must satisfy the following conditions:
– Eligible subjects: Employees who have entered into employment contracts with enterprises;
– Occupations: The training program must fall within the list of occupations eligible for support in the relevant locality;
– Training requirements: Employees must meet the standards and conditions applicable to the registered occupation;
– Approval: Support shall be provided in accordance with the plan, form of support, and funding approved by the provincial-level People’s Committee.

Under Point a, Clause 2, Article 6 of Decree No. 308/2026/ND-CP, the determination of training needs shall be based on the list of priority occupations or occupations that are difficult to socialize issued by the Ministry of Education and Training. On this basis, the provincial-level People’s Committee shall determine the list of occupations eligible for support in the locality, taking into account the local socio-economic development strategy, human resource needs, and labor market conditions.

2. Content and Methods of Training Support

The State shall provide free training for employees of enterprises at vocational education institutions in priority occupations or occupations that are difficult to socialize.

The support mainly covers training costs in accordance with the approved training content and does not include personal expenses such as transportation, meals, and living expenses, unless otherwise provided by law or specific policies.

Support shall be provided through assignment of tasks, placement of orders, or bidding for the provision of public services, using State budget funds allocated for recurrent expenditures, in accordance with Decree No. 32/2019/ND-CP, Decree No. 214/2025/ND-CP, and relevant regulations. Accordingly, the State does not directly cover all expenses incurred by employees but provides support through the mechanism of providing training services in accordance with regulations.

3. Occupations Eligible for Support in Localities

The support policy focuses on two groups:

Priority occupations: Occupations that play an important role in socio-economic development, have high demand for human resources, or serve strategic sectors requiring highly qualified workers.

Occupations that are difficult to socialize: Occupations in which mobilizing non-State resources for investment in and organization of training remains limited or faces significant difficulties.

The list of occupations eligible for support is not applied uniformly across all localities. Instead, each provincial-level People’s Committee shall determine the applicable list based on the list issued by the Ministry of Education and Training, while also considering local human resource needs and actual conditions.

4. Effective Date

Decree No. 308/2026/ND-CP takes effect from August 5, 2026.

5. Notes for Enterprises and Employees

First, enterprises should review their employees’ training needs and compare them with the list of occupations eligible for support in the relevant locality.

Second, employees must satisfy the eligibility requirements and training standards applicable to the registered occupation.

Next, training support does not automatically apply to all occupations or all training-related expenses.

Finally, enterprises and employees should monitor the support plans approved by the provincial-level People’s Committee to determine the occupations, form of support, and amount of funding eligible for support.