Based on Clause 3, Article 10 of Decree 158/2025/ND-CP stipulating the temporary suspension of contributions to the pension and survivorship fund as follows:
(1) The period of temporary suspension of contributions to the pension and survivorship fund is monthly and not exceeds 12 months from the month the employer has a written request sent to the social insurance agency.
During the period of temporary suspension of contributions to the pension and survivorship fund, employers still have to contribute to the sickness and maternity fund, the occupational accident and disease insurance fund.
In case during the period of temporary suspension of contributions to the pension and survivorship fund, the employee is eligible for pension and survivorship benefits or termination of labor contract, the employer and the employee or employee's relative shall make compensation for the period of temporary suspension of contributions to settle benefits for the employee or employee's relative or confirm the social insurance contribution period for the employee;
(2) After the period of temporary suspension of contributions specified in (1), employers and employees continue to pay compulsory social insurance and compensate for the period of temporary suspension of contributions.
The deadline for compensation payment is the last day of the month following the month ending the suspension of payment, the amount of compensation payment for the months of suspension of payment is equal to the amount to be paid for compulsory social insurance according to the provisions of Article 33 and Article 34 of the 2024 Social Insurance Law.
In case after the latest compensation payment period, the employer and the employee only compensate for the months of temporary suspension of payment, it shall be implemented according to the provisions of Article 40 and Article 41 of the 2024 Law on Social Insurance.
