Illustrative Photo

Accordingly, qualified cases for suspension include:

- Businesses suspending production and business for one month or more due to difficulties in changing structure, technology or due to crisis, economic recession or implementation of State policies when restructuring the economy or realizing international commitments.

- Businesses facing difficulties caused by natural disasters, fires, epidemics or crop failure.

The specific conditions for a temporary suspension include:

Enterprises shall get a suspension if they are in either of the above two cases and having any of the following conditions, including:

- Being unable to arrange jobs for employees, in which the number of employees participating in social insurance must temporarily take leave accounts for 50% of the total number of employees present previous to temporary suspension of production or business.

- Undergoing a property damage at 50% or more out of the total value caused by natural disasters, fires, epidemics or crop failure (excluding value of land properties).

- Having fully contributed to social insurance by January 2020 and the COVID-19 epidemic effect resulting in a deduction of 50% or more of employees participating in social insurance at the time of the written request compared to January 2020. The number of employees participating in social insurance counted in the reduction include:

+ Employees terminating labor contracts or working contracts in accordance with the law, except for the number of newly signed labor contracts between February 1, 2020 and the date when the enterprise sent a written request;

+ Employees temporarily deferring the performance of the labor contracts, in which the duration lasts 14 working days or more in a month;

+ Employees taking leave without salary, in which the duration lasts 14 working days or more in a month;

+ Employees taking leave in which the duration lasts 14 working days or more in a month.

The above-mentioned employees only include those working under indefinite-term and definite-term labor contracts or contracts with a term of between full 1 month and under 12 months; and business managers and executive managers of cooperatives have already get paid.

The duration of temporary suspension of contribution to the retirement and survivorship fund shall not exceed 12 months since the employer issues a written request. At the end of the suspension period, the employer and the employee continue to contribute to the retirement and survivorship fund and make up for the suspension period.

Official Letter No. 1511/LĐTBXH-BHXH also provides specific guidance on the files, order and procedures for suspending the payment of social insurance contribution to the retirement and survivorship fund.