Pursuant to the Government’s Resolution No. 42/NQ-CP dated April 09, 2020 on assistance for people affected by Covid-19 pandemic; the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020 on urgent measures for assisting businesses and people's life amid Covid-19 pandemic; Pursuant to the Law on Social Insurance 2014, the Government’s Decree No. 115/2015/ND-CP dated November 11, 2015 elaborating some Articles on compulsory social insurance of the Law on Social Insurance; Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 elaborating some Articles on compulsory social insurance of the Law on Social Insurance; continued from Official Dispatch No. 797/LDTBXH-BHXH dated March 09, 2020, the Ministry of Labor, War Invalid and Social Affairs provides the following guidance on suspension of contribution to the pension fund and death benefit fund:

1. Cases of suspension of contribution to the pension fund and death benefit fund:

An employer may suspend contribution to the pension fund and death benefit fund in any of the following cases:

a) Business operation has been suspended for at least 01 month due to changes in structure, technology, crisis, economic depression or execution of state policies upon economy restructuring or fulfillment of international agreements;

b) Difficulties caused by a natural disaster, conflagration, epidemic or crop failure:

2. Conditions for suspension of contribution to the pension fund and death benefit fund:

An employer in one for the aforementioned cases may suspend contribution to the pension fund and death benefit fund when one of the following conditions is satisfied:

a) The quantity of suspended employees who have social insurance is at least 50% of total number of employees before the suspension.

b) The loss caused by the natural disaster, fire, epidemic or crop failure is over 50% of total assets (excluding land);

c) Social insurance premiums have been fully paid by the end of January 2020 and the quantity of employees who have social insurance is decreased by at least 50% over the period from January 2020 to the date of application. The decrease in employees who have social insurance includes:

- The quantity of employees who have their employment contracts terminated as prescribed by law minus the quantity of new employees whose employment contracts are concluded during the period from February 01, 2020 to the application date;

- The quantity of employees whose employment contracts are suspended, provided the suspension period includes at least 14 working days in the month;

- The quantity of employees who take unpaid leave, provided the unpaid leave period includes at least 14 working days in the month;

- The quantity of suspended employees, provided the suspension period includes at least 14 working days in the month.

The employees mentioned herein only includes those who have indefinite-term employment contracts, fixed-term employment contracts, employment contracts with a term of from 1 to less than 12 months; hired managers of enterprises and cooperatives.

3. Duration of suspension of contribution to the pension fund and death benefit fund

a) In the cases specified in Point a and Point b Clause 2 of this Official Dispatch, contribution to the pension fund and death benefit fund may be suspended for up to 12 months from the month in which the employer submits the application;

a) In the cases specified in Point c Clause 2 of this Official Dispatch, contribution to the pension fund and death benefit fund may be suspended for up to 12 months from the month in which the employer submits the application up to date specified in II.1.d of the Prime Minister’s Directive No. 11/CT-TTg dated March 04, 2020.

c) Social security authorities shall decide the duration of suspension of contribution to the pension fund and death benefit fund in consideration of the application and documents submitted by employers.

4. Compensatory contribution to the pension fund and death benefit fund

a) At the end of the suspension period specified in Clause 3 herein, employers and employees shall keep making contributions and make compensatory contribution for the suspension period (including employees who take unpaid leave prescribed in Article 98 of the Labor Code). Late payment interest prescribed in Clause 3 Article 122 of the Law on Social Insurance shall not be charged on the compensatory contributions.

If the compensatory contributions are not made after the suspension ends, regulations of Clause 3 Article 122 of the Law on Social Insurance shall apply.

b) In case an employee is eligible for pension/death benefit or has his/her employment contract terminated during the suspension of contribution to the pension fund and death benefit fund, the employer shall make compensatory contribution to provide the benefit for the employee.

5. Implementation

a) The power and procedures for determination of suspended employees having social insurance and loss in the cases specified in Point a and Point b Clause 2 of this Official Dispatch are specified in Article 28 of Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015 of the Ministry of Labor, War Invalid and Social Affairs.

b) Documentation and procedures for some cases in Point c Clause 2 of this Official Dispatch:

- Application:

+ The application form provided in Appendix I hereof;

+ The list of suspended/laid-off employees according to the form in Appendix II hereof;

+ Copies of agreements or decisions on suspension/layoff of employees according to Point c Clause 2 of this Official Dispatch.

- Procedures:

+ The employer shall submit the application to the social security authority in charge;

+ Within 05 working days from the receipt of the application, the social security authority shall verify information in the application and decide whether to grant suspension of contribution to pension fund and death benefit fund, or reject the application and send a written notice and provide explanation.

c) Social security authorities shall monitor the suspension of contribution to pension fund and death benefit fund in the cases specified in Point c Clause 2 of this Official Dispatch according to Appendix III hereof.

Every 03 working days and before the 20^th every month, Vietnam Social Security shall submit a report on suspension of contribution to pension fund and death benefit fund in the cases specified in Point c Clause 2 of this Official Dispatch to the Ministry of Labor, War Invalid and Social Affairs for reporting to the Government and the Prime Minister./.