Subjects, conditions and dossiers, and procedures for suspending payment of social insurance contributions to the retirement and survivorship fund for enterprises and employees due to the impact of Covid-19 are prescribed in Decision 23/2021/QD-TTg dated on 7/7/2021.
Support object
Employees and employers are subject to participation in compulsory social insurance as prescribed in Article 2 of the Law on Social Insurance .
Support conditions
- Employers who have paid social insurance in full or are temporarily suspending contributions to the retirement and survivorship fund until the end of April 2021, but affected by the COVID-19 pandemic, resulting in a reduction of 15% of the number of employees Social insurance or higher at the time of application submission compared to April 2021.
The reduced number of employees participating in social insurance includes:
- Number of employees who terminate labor contracts or working contracts according to the provisions of law minus the number of new employees who enter into labor contracts or working contracts in the period from May 1, 2021 to the date the employer has proposal text.
- Number of employees who are temporarily suspending the performance of the labor contract but the time of suspension of the performance of the labor contract is 14 working days or more in a month.
- Number of employees who are taking unpaid leave but the unpaid leave period is 14 working days or more in a month.
- The number of employees who are on layoff and the time off work is 14 working days or more in a month.
- The number of employees participating in social insurance reduction calculated in Clause (1) includes only people working under working contracts, indefinite labor contracts, definite labor contracts with a term of full 1 month or more, business managers, executive managers of cooperatives with salary, excluding employees who take leave from work and enjoy pension from May 1, 2021.
The period of suspension of contributions to the retirement and death fund
- Employees and employers who meet the conditions above are entitled to suspend payment to the retirement and survivorship fund for 6 months from the month the employer submits the application.
- For the case that has been resolved, the suspension of payment to the retirement and survivorship fund has been resolved according to Resolution 42/NQ-CP and Resolution 154/NQ-CP, if the conditions are met and the suspension of payment to the retirement and survivorship fund is granted as prescribed in Decision 23, the total period of temporary suspension of payment to the retirement and survivorship fund due to affected by the COVID-19 pandemic for no more than 12 months.
Compensation for retirement and death funds
- At the end of the period of suspension of payment according to the above provisions, the employee and the employer shall continue to make contributions to the retirement and survivorship fund and pay compensation for the period of temporary suspension of payment (for both employees who stop working and receive salary according to Article 2 of this Law). 99 Labor Code), the amount of compensation is not subject to interest on late payment as prescribed in Clause 3, Article 122 of the Law on Social Insurance.
- From the end of the period of suspension of payment to the retirement and survivorship fund, if the employer fails to make compensation for the period of suspension, it shall comply with the provisions of Clause 3, Article 122 of the Law. Social insurance.
- During the period of suspension of payment to the retirement and survivorship fund, if the employee is eligible for retirement or survivorship benefits or terminates the labor contract, the employer and employee shall make compensation for the period of temporary suspension of payment. to settle benefits for employees.
Order and procedures for implementation
- During the period from July 7, 2021 to the end of June 30, 2022, the employer shall submit a written request made according to Form No. 01 attached to Decision 23 to the social insurance agency where he/she is participating in social insurance, and at the same time send 01 copy to the Department of Labor – Invalids and Social Affairs for monitoring and supervision.
- Within 5 working days from the date of receipt of the employer’s application, the social insurance agency shall consider and settle the temporary suspension of contributions to the retirement and survivorship fund; if not resolved, reply in writing and clearly state the reason.
- In case of request for suspension of payment to the retirement and survivorship fund according to the provisions of Article 16 of Decree 115/2015/ND-CP, the order and procedures shall comply with the provisions of Circular 59/2015/TT-BLDTBXH .
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