Accordingly, on July 8, 2021, VSS issued Official Letter No. 1988/BHXH-TST on the implementation of Government Resolution No. 68/NQ-CP and Decision No. 23/2021/QD-TTg of the Prime Minister, the VSS General Director requested the Directors of the social security agencies of the provinces and centrally-run cities to immediately implement the following contents:

Based on the management data of collection of social insurance and health insurance premiums, to review the subjects and immediately adjust the contribution rate to the occupational accident and disease insurance fund equal to 0% of the salary fund as the basis for paying social insurance premiums, and send a notice on the amount of money obtained from the reduction of contributions to the fund so that the employer can support the employees in the prevention and control of COVID-19; in which, the amount of reduction for 12 months (from July 2021 to June 2022) is estimated by the amount of reduction in July 2021 multiplied by 12 months, completed before July 16, 2021, summarizing the results to report to the VSS (attached form).

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In case the unit has employees receiving salary from the state budget (public non-business units are partially self-sufficient in recurrent expenditures), the unit shall guide the unit to compile a dossier of adjustment of payment of social and health insurance premiums (Form D02- LT, issued together with Decision No. 1040/QD-BHXH dated August 18, 2020 of VSS) sent to the social insurance agency to reduce the contribution rate to the fund for occupational accidents and occupational diseases according to regulations.

No additional procedures and documents other than those specified in the Prime Minister's Decision No. 23/2021/QD-TTg are allowed.

In case the unit has not yet performed the transaction of electronic records, the unit shall guide the establishment of paper records.

 Monthly, the social security agency shall base itself on the dossier of adjustment of payment of social, health, unemployment insurance, and occupational accident and occupational disease insurance premiums of the unit (Article 23, Process of management of collection of social insurance, health insurance, unemployment insurance, occupational accident and occupational disease insurance, issued together with the consolidated document No. 2089/VBHN-BHXH dated June 20, 2020 of VSS) updated the software and adjusted the payment rate according to regulations.