Ms. Nguyen Ngoc Linh - Lawyer of Quoc Thai Law Office, Hanoi Bar Association - advised as follows:
According to Decision No. 863/QD-BNV of the Ministry of Home Affairs effective from July 1, 2025, the subjects of application that are allowed to temporarily suspend contributions to the pension and death fund are: Employers who encounter difficulties when changing the structure, technology or due to crisis, economic recession or implementing State policies when restructuring the economy or implementing international commitments; employers who encounter difficulties due to natural disasters, fires, epidemics, crops...
Implementation procedures:
Step 1:
- Employers who have difficulty in changing the structure, technology or due to crises, economic recessions or implementing State policies when restructuring the economy or implementing international commitments, make a written request with a list of employees at the time before stopping production and business and at the time of request; list of employees subject to compulsory social insurance who must temporarily retire.
- Employers facing difficulties due to natural disasters, fires, epidemics, or crops that have caused damage of over 50% of the total value of assets, make a written request with the most recent Property inventory Report before the time of damage; Record of inventory of assets damaged by natural disasters, fires, epidemics, or crops. In case of failure to arrange jobs for employees, in which the number of employees participating in compulsory social insurance must temporarily quit their jobs by 50% or more compared to the total number of employees present before natural disasters, fires, epidemics, or crop losses, a written request must be made with a list of employees at the time before natural disasters, fires, epidemics, or crops and at the time of application; the list of employees participating in compulsory social insurance must temporarily quit their jobs.
Step 2:
Within 15 working days from the date of receipt of the employer's request, the agency is responsible for reviewing, determining and having a written response to the employer, specifically:
- The authority to determine the number of employees subject to compulsory social insurance participation in temporary leave for agencies, units, organizations, and enterprises under the management of the local People's Committee is determined by the local internal agency; for agencies, units, organizations, and enterprises under the management of central ministries and branches determined by the ministry or branch, the number of employees subject to compulsory social insurance participation in temporary leave is calculated compared to the total number of employees present before temporary suspension of production and business or before natural disasters, fires, epidemics, and crops.
- The authority to determine the value of damaged assets for agencies, units, organizations and enterprises under the management of the People's Committee of the locality is determined by the local financial agency; for agencies, units, organizations and enterprises under the management of central ministries and branches is determined by the financial agency of the ministry or branch. The value of damaged assets is calculated compared to the value of assets according to the most recent inventory report before the time of damage;
Step 3: The employer ensures the conditions, has a written request to temporarily suspend payment to the pension and death fund, along with a document determining the number of employees subject to compulsory social insurance who are temporarily on leave or a document determining the value of damaged assets sent to the social insurance agency.
Step 4: Within 10 working days from the date of receipt of the employer's application, the social insurance agency is responsible for resolving the temporary suspension of payment to the pension and death fund. In case of not resolving the issue, a written response must be provided stating the reason.
