According to Clause 3, Article 30 of the Law on Recovery and Bankruptcy (effective from March 1, 2026), from the date of acceptance of the application for application of recovery procedures, enterprises and cooperatives are entitled to freeze tax debts at the request of the court, temporarily suspend contributions to the pension and survivorship fund (component funds of the Social Insurance Fund - PV).
The deadline for freezing tax debt, temporarily suspending contributions to the pension and death fund is implemented according to the provisions of law on tax management and law on social insurance.
The maximum period of temporary suspension of contributions to the pension and survivorship fund of 12 months is specified in Clause 2, Article 86 of the Law on Recovery and Bankruptcy.
Thus, from March 1, 2026, there have been more cases of businesses being temporarily suspended from paying pension and survivorship funds.
Previously, according to the provisions of Point a, Clause 1, Article 37 of the 2024 Law on Social Insurance, in cases where employers encounter difficulties and have to temporarily suspend production and business, leading to the employee and employer not being able to pay social insurance, they are allowed to temporarily suspend contributions to the pension and death fund for a maximum period of 12 months.
It should be noted that businesses are only allowed to temporarily stop contributing to the pension and survivorship funds, but still have to contribute to the sickness and maternity fund, the occupational accident and disease insurance fund.
