Question 1: What are the conditions for the unit to implement the policy to support employees and employers to be temporarily suspended from the Social Insurance contributions to the retirement and survivorship fund?

Answer:
According to the provisions of Article 5 of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021, units affected by the COVID-19 pandemic shall be eligible for being temporarily suspended from the Social Insurance contributions to the retirement and survivorship fund when fully meeting 2 conditions: Having fully paid Social, Health and Unemployment Insurance for employees by the end of April 2021 and downsizing by 15% of the employees in the month when the unit submits application for temporary suspension from Social Insurance contributions to the retirement and survivorship fund, as compared to the number of employees in April 2021. In which, the number of employees participating in Social Insurance to be reduced includes:

- The number of employees terminating labour contracts minus the number of new employees entering into labour contracts during the period from May 1, 2021 to the date the employer has a written request.

- The number of employees who are temporarily suspended from the performance of labour contract with the suspension period of 14 working days or more in a month.

- The number of employees taking unpaid leave with the unpaid leave period of 14 working days or more in a month.

- The number of employees who cease working with the cessation period of 14 working days or more in a month.

The number of employees participating in Social Insurance to be reduced includes only those working under labor contracts with indefinite term, labor contracts with a definite term of full 1 month or more, business managers, cooperative managers with salary; excluding employees who retired and enjoyed pension from May 1, 2021.

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Question 2: For the units affected by the COVID-19 pandemic, when can employees and employers be temporarily suspended from Social Insurance contributions to the retirement and survivorship fund?

Answer:

According to the provisions of Article 6 of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021, eligible employees and employers are entitled to temporary suspension of contributions to the retirement and survivorship fund for 6 months from application submission.

For the cases being entitled to temporary suspension of contributions to the retirement and survivorship fund according to Resolution No. 42/NQ-CP dated April 9, 2020 and Resolution No. 154/NQ-CP dated October 19, 2020 by the Government, if eligible, they are entitled for temporary suspension as stated in this Decision, provided that the total suspension period does not exceed 12 months.

Question 3: At the end of suspension period of contributions to the retirement and survivorship fund, how shall the unit pay Social, Health and Unemployment Insurance contributions for employees?

Answer:

According to the provisions of Article 7 of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021, at the end of suspension period of contributions as prescribed, employees and employers continue to make contributions to the retirement and survivorship fund and make compensation for the suspension period (even applicable for employees who cease working and being entitled to salary, according to Article 99 of Labor Code), the amount of compensation is not subject to interest on late payment as prescribed in Clause 3, Article 122 of Law on Social Insurance. From the end of suspension period of contributions to the retirement and survivorship fund, if the employer fails to make compensation for suspension period, the interest on late payment shall be calculated as prescribed in Clause 3, Article 122 of Law on Social Insurance.

During the suspension period of contributions to the retirement and survivorship fund, if the employee is eligible for enjoying retirement & survivorship benefits or terminates the labor contract, the employer and the employee shall make the compensation for the suspension period to settle benefits for employees.

Question 4: For employers facing difficulties due to Covid-19 pandemic still owe Social Insurance contributions by the end of April 2021, are they entitled to the policy of temporary suspension of contributions to the retirement and survivorship fund?

Answer:

In Article 5 of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021, employers having fully paid Social Insurance or being temporily suspended from contributions to the retirement and survivorship fund by the end of April 2021, and being affected by Covid-19 pandemic, which leads to the reduction by 15% of the number of employees participating in Social Insurance at the time of application submission compared to April 2021.

Therefore, units that still owe Social Insurance contributions by April 2021 shall not be entitled to the policy of temporary suspension of contributions to the retirement and survivorship fund.

Question 5: At the end of suspension period, if the unit has not made compensation for suspension period, shall that amount be charged with interest?

Answer:

According to the provisions of Article 7 of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021, at the end of suspension period as prescribed, employees and employers shall continue their contributions to the retirement and survivorship fund and their compensation for the suspension period (even applicable for employees who cease working and being entitled to salary, according to Article 99 of Labor Code), the amount of compensation is not subject to interest on late payment as prescribed in Clause 3, Article 122 of Law on Social Insurance. From the end of suspension period of contributions to the retirement and survivorship fund, if the employer fails to make compensation for suspension period, it shall be applied by Clause 3, Article 122 of Law on Social Insurance.

Therefore, at the end of suspension period of contributions to the retirement and survivorship fund as specified in Article 6, Decision No. 23/2021/QD-TTg, if the unit fails to make compensation for the suspension period, after 30 days, this amount of late payment shall be charged with interest in accordance with regulations.

Question 6: If an employee gets illness during the unit's suspension period of contributions to the retirement and survivorship fund, shall his/her Social Insurance benefits be paid?

Answer:

According to the provisions of Chapter II in PM's Decision No. 23/2021/QD-TTg dated July 7, 2021 on implementation of certain policies to support employees and employers in difficulty due to the Covid-19 pandemic, eligible employers are entitled to the temporary suspension of contributions to the retirement and survivorship fund. During the suspension period of contributions to the retirement and survivorship fund, employees and employers still have to fulfill their obligation to fully pay for other Social Insurance funds, including: Sickness and Maternity Fund; Unemployment Insurance Fund.

During this period, sick employees who have submitted sufficient dossiers and are eligible for enjoying sickness benefits as prescribed in Articles 25 and Article 100 of the Law on Social Insurance 2014, shall be entitled to sickness regime in accordance with regulations.

Question 7: If an employee works at a unit, which has been temporarily suspended from contributions to the retirement and survivorship fund, gives birth during this period, shall she be entitled to the maternity regime?

Answer:

According to the provisions of Chapter II in PM's Decision No. 23/2021/QD-TTg dated July 7, 2021 on implementation of certain policies to support employees and employers in difficulty due to the Covid-19 pandemic, eligible employers are entitled to the temporary suspension of contributions to the retirement and survivorship fund. During the suspension period of contributions to the retirement and survivorship fund, employees and employers still have to fulfill their obligation to fully pay for other Social Insurance funds, including: Sickness and Maternity Fund; Unemployment Insurance Fund.

Therefore, employees working at units, which have been temporarily suspended from contributions to the retirement and survivorship fund, and giving birth during this period shall be entitled to the maternity regime if they have submitted sufficient dossiers and are eligible for maternity regime as prescribed in Clauses 2 and Clause 3, Article 31 and Article 101 of Law on Social Insurance 2014.

Illustrative image (source: internet)

Question 8: For employees who are eligible for retirement regime, during the unit's suspension period of contributions to the retirement and survivorship fund, shall they be entitled to the retirement regime?

Answer:

According to the provisions of Clause 3, Article 7 of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021, during the suspension period of contributions to the retirement and survivorship fund, for employees who are eligible for being entitled to retirement, survivorship regime or terminate the labor contracts, employers and employees shall make compensation for the suspension period to settle the regime, or confirm the payment period of Social Insurance for employees.

Question 9: I am the Director of ST Transportation Joint Stock Company. In 2020, my company fulfilled the obligation for Social, Health and Unemployment Insurance contributions every month in accordance with regulations, managed not to owe any Social, Health and Unemployment Insurance contributions and ensured benefits for employees in the company. However, in 2021, Covid-19 pandemic has affected the transportation activities of my company, leading to the reduction by 50% of employees and the debt for employees' salary and Social, Health and Unemployment Insurance contributions (currently, my company only paid Social Insurance by the end of January 2021). Currently, I have acknowledged that on July 7, 2021, the PM issued Decision No. 23/2021/QD-TTg on implementation of certain policies to support employees and employers in difficulty due to the Covid-19 pandemic, including the policy of temporary suspension of contributions to the retirement and survivorship fund. May I ask if my company is eligible for applying the policy of temporary suspension of contributions to the retirement and survivorship fund? Thank you!

Answer:

Pursuant to Clause 1, Article 5 of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021 specified: Supporting conditions: "employers having fully paid Social Insurance or being temporarily suspended from contributions to the retirement and survivorship fund by the end of April 2021, and being affected by the Covid-19 pandemic, which leads to the reduction by 15% or more of the employees participating in Social Insurance at the time of application submission, as compared to April 2021".

Your company has not fully paid Social Insurance by April 2021; therefore, your company is not eligible for temporary suspension of contributions according to PM's Decision No. 23/2021/QD-TTg.

Question 10: I am working at an enterprise in tourism and trade services, and now the company’s number of employees has reduced by one third. Shall I be eligible for temporary suspension of contributions to the retirement and survivorship fund? Thank you!

Answer:

Pursuant to the provisions of Clause 1, Article 5 in Chapter II of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021, employers having fully paid Social Insurance or being temporarily suspended from contributions to the retirement and survivorship fund by the end of April 2021, and being affected by the Covid-19 pandemic, leading to the reduction by 15% or more of the employees participating in Social Insurance at the time of application submission as compared to April 2021, are subject to be temporarily suspended from contributions to the retirement and survivorship fund.

Therefore, in the case that your unit’s number of employees reduced by one third (over 30%), if having fully paid Social Insurance premiums by the end of April 2021 and being affected by the COVID-19 pandemic and having not yet implemented the temporary suspension of contributions or having been temporarily suspended from contributions to the retirement and survivorship fund according to 42/NQ-CP dated April 9, 2020 and Resolution No. 154/NQ-CP dated October 19, 2020 of the Government for no more than 06 months, your company shall be eligible for the temporary suspension of contributions to the retirement and survivorship fund according to the provisions of Resolution No. 68/NQ-CP dated July 1 2021 of the Government, with the period of not exceeding 06 months.

Question 11: Due to the impact of Covid-19 pandemic, in July 2021, my enterprise has settled for 03 employees (out of 15 employees in total) to take unpaid leave for 1 month, including 01 Director and 02 employees, who all have a 3-month labor contract. My enterprise has fully paid the Social, Health and Unemployment Insurance premiums by June 2021. Shall my enterprise be eligible for temporary suspension of contributions to the retirement and survivorship fund?

Answer:

Pursuant to Clauses 1 and Clause 2, Article 5 of PM's Decision No. 23/2021/QD-TTg dated July 7, 2021, your enterprise is eligible for supporting policies of temporary suspension of contributions to the retirement and survivorship fund. It is requested that your enterprise make a written request (under Form No. 01 issued with Decision No. 23/2021/QD-TTg) and send it to the Social Security Agency where your enterprise participating via electronic transactions or via National Public Service Portal. In case your enterprise has not yet registered for an electronic transaction, it is necessary to send application documents in the form of paper.