Regulations on temporary suspension of compulsory social insurance payments

Lao Dong Newspaper Legal Consulting Office replied:

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

1. Temporary suspension of contributions 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, the employer may temporarily suspend contributions to the pension and death fund for a maximum period of 12 months;

b) After the suspension period specified in Point a of this Clause expires, employers and employees shall continue to pay compulsory social insurance and make up for the suspension period.

The latest deadline for payment is the last day of the month following the month in which the suspension ends. The amount of payment equals the amount payable for the months of suspension.

2. If an employee participating in compulsory social insurance is detained or temporarily suspended from work, the employee and the employer shall temporarily stop paying compulsory social insurance; in case the employee is entitled to receive full salary back pay, the employee and the employer shall make up for the time of detention or temporary suspension from work by 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 payments.

Thus, in case an employer encounters difficulties and has to temporarily suspend production and business, leading to the inability to pay social insurance, the employer may temporarily suspend contributions to the pension and death fund for a maximum period of 12 months.