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Specifically, Article 86 of the 2025 Law on Rehabilitation and Bankruptcy amends and supplements a number of articles, clauses, and points of relevant laws and resolutions. Under Clause 2 of Article 86, Point (a), Clause 1, Article 37 of the 2024 Law on SI is amended as follows: “In cases where an employer faces difficulties and is required to temporarily suspend production or business activities, resulting in the employer and employees being unable to pay social insurance contributions, or where the employer is subject to rehabilitation procedures in accordance with the law on rehabilitation and bankruptcy, the employer shall be permitted to temporarily suspend contributions to the retirement and survivorship fund for a maximum period of 12 months.”

Accordingly, the 2025 Law on Rehabilitation and Bankruptcy adds an additional circumstance under which employers subject to rehabilitation procedures in accordance with the law on rehabilitation and bankruptcy may temporarily suspend SI contributions to the retirement and survivorship fund, for a maximum period of 12 months..

However, such suspension of social insurance contributions is temporary in nature. Upon the expiry of the suspension period or once the enterprise restores its financial capacity, the employer is required to fully resume SI contributions in accordance with the law, thereby ensuring the long-term rights and interests of employees.