Instruction on suspension of social insurance contribution by COVID-19-affected subjects

26/03/2020 04:45 PM


On March 17, Viet Nam Social Security issued Document No.860/BHXH- BT on the suspension of contributions to the retirement and survivorship allowance fund by COVID-19-affected enterprises.

On March 4, Prime Minister Nguyen Xuan Phuc released Directive No.11/CT-TTg on urgent tasks and solutions to help enterprises respond to COVID-19. Prime Minister tasked Viet Nam Social Security with coordinating related agencies to instruct affected subjects to temporarily stop contributing to the social insurance fund by June or December 2020, and not to impose penalties for late contributions.

To implement the Prime Minister’s Directive, General Director of Viet Nam Social Security asks:

Provincial Social Security office to collaborate with departments of labour, invalids and social affairs, finance to report to heads of people’s committees to monitor, inform and instruct agencies, organisations and companies in passenger transportation, tourism, lodgings, restaurants and other sectors impacted by the disease in which half of their employees have to stay home or they loss half of their profits (not including land) as regulated in Clause 1, Article 88 of the 2014 Law on Social Insurance; Clauses 1, 2, 3 and 4, Article 16 of the Government's Decree No.115/2015/ND-CP of November 11, 2015 and Article 28 of Circular No.59/2015/TT- BLDTBXH issued on December 29, 2015 by Ministry of Labour, Invalids and Social Affairs.

Simultaneously, local social security are asked to receive and resolve dossiers requesting temporary suspension of contributions to the retirement and survivorship allowance fund by June 2020 and not charge interest. In case COVID-19 continues in June 2020, if enterprises request, local social security will collaborate with departments of labour, invalids and social affairs and finance to report to provincial people’s committees to request Viet Nam Social Security consider suspension until December 2020.

During the suspension, the agency will not inspect the contributions and law observance of social insurance, healthcare insurance, unemployment insurance of COVID-19-affected enterprises if they do not have signs of violation, at the same time, urge them to contribute the sickness and maternity fund, the labor accident and occupational disease fund, health insurance fund and unemployment insurance fund to ensure their employees’ benefits.

When the suspension ends in June 2020, local social security will have to notify and ask enterprises to contribute to all funds of sickness, maternity, labour accident, occupational disease, retirement and survivorship, including making up for the contribution to retirement and survivorship fund halted before.

Local social security are tasked to monitor the suspension of contributions to the retirement and survivorship allowance fund to promptly help enterprises overcome difficulties and avoid profiteering as well as report to Viet Nam Social Security on the 5th of each month.

To Viet Nam Social Security’ssupporting units: the Department of Collection is tasked to monitor and instruct the suspension to local social security and report monthly to the General Director to report to the Government and Prime Minister. The Media Center is asked to raise awareness of enterprises about the policies to implement the Prime Minister’s Directive No 11/CT-TTg.

Viet Nam Social Security General Director asked Provincial social security office and supporting units to follow instructions stated in the document and report to Viet Nam Social Security in case of problems.

VSS