Legal Consultation Office of Labor Newspaper replies:
Article 37 of the Social Insurance 2024 (effective from 1.7.2025) stipulates:
1. Temporary suspension of contributions to the pension and funeral funds is governed as follows:
a) In the event that the employer encounters difficulties and must temporarily suspend production and business operations, resulting in the inability of both the employee and employer to make social insurance contributions, they are entitled to temporarily suspend contributions to the pension and funeral funds for a maximum period of 12 months;
b) Upon expiration of the temporary suspension period specified in point a of this clause, the employer and employee shall continue to make compulsory social insurance contributions and pay arrears for the period of temporary suspension.
The deadline for paying arrears is no later than the last day of the following month after the end of the temporary suspension period. The amount of arrears to be paid is equal to the amount of contributions that should have been made during the months of temporary suspension.
2. Employees participating in compulsory social insurance who are temporarily detained or suspended from work shall temporarily suspend their social insurance contributions; in the event that the employee is entitled to receive their full salary, the employee and employer shall pay arrears for the period of temporary detention or suspension from work, equal to the amount of contributions that should have been made during the months of temporary suspension.
3. The Government shall specify the details of this Article and stipulate other cases of temporary suspension of compulsory social insurance contributions.
Thus, from 1.7.2025, the temporary suspension of compulsory social insurance contributions is governed as above.
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