Do employees whose work is temporarily suspended have to pay the social insurance premiums in Vietnam? What are cases of suspension from payment of compulsory social insurance premiums in Vietnam?
Do employees whose work is temporarily suspended have to pay the social insurance premiums in Vietnam? What are cases of suspension from payment of compulsory social insurance premiums in Vietnam?
Do employees whose work is temporarily suspended have to pay the social insurance premiums in Vietnam?
Pursuant to Article 29 of the Circular 59/2015/TT-BLDTBXH stipulating temporary stop of payment to the social insurance fund:
Temporary stop of payment to the social insurance fund
1. The temporary stop of payment to the social insurance fund for the employees who are participating in the compulsory social insurance but is temporarily detained shall comply with the provisions in Clause 5, Article 16 of Decree No. 115/2015/ND-CP.
2. If the employees whose work is temporarily suspended, the employers and the employees can stop the social insurance payment.
When the time limit for work suspension is over, if the employees receive adequate salary for the time of work suspension, the employees and the employers shall make compensation payment of social insurance for the time of suspended work. The amount of compensation payment has no interest due to late payment in accordance with the provisions in Clause 3, Article 122 of the Law on social insurance.
As regulated above, employees whose work is temporarily suspended may stop the social insurance payment.
Note: the above regulations are applied to employees participating in compulosry social insurance.
Do employees whose work is temporarily suspended have to pay the social insurance premiums in Vietnam? What are cases of suspension from payment of compulsory social insurance premiums in Vietnam? - image from internet
What are cases of suspension from payment of compulsory social insurance premiums in Vietnam?
Pursuant to Article 88 of the Law on Social Insurance in 2014 stipulating cases of suspension from payment of compulsory social insurance premiums in Vietnam:
Suspension from payment of compulsory social insurance premiums
1. Suspension from payment to the retirement and survivorship allowance fund is specified as follows:
a/ In case employers meet with difficulties and have to suspend their production or business activities, making them and their employees unable to pay social insurance premiums, the payment to the retirement and survivorship allowance fund may be suspended for 12 months at most;
b/ Upon the expiration of the time limit for payment suspension specified at Point a of this Clause, employers and employees shall continue paying social insurance premiums and make supplementary payment for the suspension period. The supplementary amount paid for the suspension period is not subject to late- payment interest under Clause 3, Article 122 of this Law.
2. For employees covered by compulsory social insurance premiums who are put in temporary detention, they and their employers may suspend payment of social insurance premiums. In case competent agencies conclude that employees suffer a miscarriage of justice, supplementary payment shall be made for the detention period. The supplementary amount paid for the suspension period is not subject to late-payment interest under Clause 3, Article 122 of this Law.
3. The Government shall detail this Article and specify other cases of suspension from payment of compulsory social insurance premiums.
As regulated above, the payment of compulsory social insurance premiums in Vietnam is suspended for 12 months at most in case employers meet with difficulties and have to suspend their production or business activities, making them and their employees unable to pay social insurance premiums.
Note: Upon the expiration of the time limit for payment suspension, employers and employees shall continue paying social insurance premiums and make supplementary payment for the suspension period.
For employees covered by compulsory social insurance premiums who are put in temporary detention, they and their employers may suspend payment of social insurance premiums..
In case competent agencies conclude that employees suffer a miscarriage of justice, supplementary payment shall be made for the detention period.
Are employers that are allowed to suspend the payment to the retirement and death benefit fund required to pay premiums for period of suspension from payment in Vietnam?
Pursuant to Clause 3 Article 42 of the Procedures for collection of social insurance contributions and premiums of health insurance, unemployment insurance, occupational accident and occupational disease insurance and issuance of social insurance books and health insurance cards issued together with the Decision 595/QD-BHXH in 2017, the management of participants is as follows:
Management of participants
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3. An employer that is allowed to suspend the payment to the retirement and death benefit fund shall still make payment to the sickness and maternity fund, occupational accident and occupational disease fund, health insurance fund and unemployment insurance fund. When the period of suspension from payment of insurance contributions and premiums has expired, the employer shall continue paying insurance contributions and premiums according to the registered payment method and paying premiums for period of suspension from payment to the retirement and death benefit fund. The insurance contributions and premiums in the period of suspension shall not be subject to the late payment interest.
Within the period of suspension, if an employee take leave, moves or wishes to receive social insurance benefits, his/her employer shall pay sufficient insurance contributions and premiums and late payment interest (if any) for this employee to confirm his/her social insurance book.
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As regulated above, employers that are allowed to suspend the payment to the retirement and death benefit fund are required to pay premiums for period of suspension from payment.
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