Facing difficulties in temporarily suspending production and stopping social insurance payments

The Lao Dong Newspaper Legal Consulting Office replied:

Article 37 of the Law on Social Insurance 2024 (effective from July 1, 2025) stipulates the temporary suspension of compulsory social insurance payment as follows:

1. The suspension of payment to the pension and death fund is regulated as follows:

a) In case the employer encounters difficulties and has to temporarily suspend production and business, leading to the employee and the employer being unable to pay social insurance, they will be temporarily suspended from paying to the pension fund and die for a maximum period of 12 months;

b) After the payment suspension period prescribed in Point a of this Clause, the employer and the employee continue to pay compulsory social insurance and make compensation for the payment suspension period.

The deadline for compensatory payment is the last day of the month following the month in which the suspension ends. The compensation payment is equal to the amount payable for the months of suspension.

2. For employees participating in compulsory social insurance who are detained or temporarily suspended from work, the employee and the employer shall temporarily suspend the payment of compulsory social insurance; in case the employee is able to collect the full salary, the employee and the employer shall compensate for the period of detention or temporary suspension of work in the amount payable for the months of suspension.

3. The Government shall detail this Article; and prescribe other cases of temporary suspension of compulsory social insurance contributions.

Thus, if the enterprise encounters difficulties and has to temporarily suspend production and business, leading to employees and employers being unable to pay social insurance and being temporarily suspended from paying to the pension fund and dying.