On June 25, 2025, the Government issued Decree 158/2025/ND-CP guiding the Law on Social Insurance on compulsory social insurance (effective from July 1, 2025).
Article 10 of this Decree stipulates in detail the temporary suspension of contributions to pension and death funds as prescribed in Clause 1 and Clause 3, Article 37 of the Law on Social Insurance as follows:
1. Employers are considered for temporary suspension of contributions to the pension fund and die in one of the following cases:
a) Difficulties in changing the structure, technology or due to crises, economic recessions or implementing State policies when restructuring the economy or implementing international commitments;
b) Facing difficulties due to natural disasters, fires, epidemics, and crop failure.
2. Conditions for temporary suspension of contribution to pension and death funds:
Employers who fall into one of the cases specified in Clause 1 of this Article and meet one of the following conditions shall temporarily suspend their contributions to the pension and death fund:
a) Production and business must be temporarily suspended for 30 days or more and no jobs must be arranged for employees, in which the number of employees subject to compulsory social insurance must temporarily retire by 50% or more compared to the total number of employees present before suspending production and business;
b) Having suffered a loss of more than 50% of the total value of property caused by natural disasters, fires, epidemics, or crops, not including the value of property such as land or not being able to arrange jobs for employees, in which the number of employees subject to compulsory social insurance must temporarily quit 50% or more compared to the total number of employees present before natural disasters, fires, epidemics, or crops.
