What is the latest application form for temporary suspension of social insurance payment to the retirement and survivorship allowance fund in 2023 in Vietnam?

What is the latest application form for temporary suspension of social insurance payment to the retirement and survivorship allowance fund in 2023 in Vietnam?

In Appendix 1 issued together with Official Dispatch 1511/LDTBXH-BHXH of 2020, there is a regulation on the application form for temporary suspension of social insurance payment to the retirement and survivorship allowance fund as follows:

To: Social insurance of province/district …………. (where you are participating in social insurance)

1. Name of unit:................................................... ................................................................ ..................

2. Unit code:................................................... ................................................................ .............

3. Tax code:................................................... ................................................................ ..................

4. Business registration address:................................................... ..............................................

5. Transaction or contact address:................................................... ..............................................

6. Type of unit:................................................... ..........................

7. Phone number................................................ Email address ..........................................

8. Establishment decision/Business registration license:

9. Number: ..............................; . Issued by: ...........................................

10. Other closing methods: Every 3 months □ Every 6 months □

11. Proposal to temporarily suspend contributions to the retirement and survivorship fund is ................. month, from month .... year .... to month ... year ...

12. Attached documents (if any):

................................................................ ................................................................ ..........................

................................................................ ................................................................ ..........................

How many months is maximum period of suspension from payment to the retirement and survivorship allowance fund in Vietnam?

Clause 1, Article 88 of the 2014 Law on Social Insurance stipulates the temporary suspension of compulsory social insurance payments as follows:

Article 88. 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.

.....

In Clause 3, Article 16 of Decree 115/2015/ND-CP, there are specific provisions as follows:

Article 16. Suspension from payment of compulsory social insurance

Suspension from payment of compulsory social insurance prescribed in the Law on Social insurance is specified as follows:

.....

3. Period of suspension of payment to the fund of retirement and survivorship:

a) The period of suspension of payment to the fund of retirement and survivorship not exceeding 12 months. In the period of suspension of payment to the fund of retirement and survivorship, the employer must still contribute to the fund of sickness and maternity and the fund of occupational accidents and occupational diseases.

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.

b) Upon the expiration of suspension period prescribed in Point a of this Clause, the employer and the employee shall continue paying social insurance and make a supplementary payment for such suspension period, the supplementary amount shall not be charged late-payment interest prescribed in Clause 3 Article 122 of the Law on Social insurance.

......

Thus, the maximum period of suspension of payment to the fund of retirement and survivorship is 12 months and compensation must be paid for the period of suspension of payment in Vietnam.

However, the employer must still pay into the sickness and maternity fund, the labor accident and occupational disease fund during the suspension of payment to the fund of retirement and survivorship in Vietnam.

In which cases can I temporarily suspend payment to the retirement and survivorship allowance fund in Vietnam?

Clause 1, Article 88 of the 2014 Law on Social Insurance stipulates the temporary suspension of compulsory social insurance payments as follows:

Article 88. 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.

.......

Article 16 of Decree 115/2015/ND-CP, there are specific provisions on suspension from payment of compulsory social insurance as follows:

Article 16. Suspension from payment of compulsory social insurance

Suspension from payment of compulsory social insurance prescribed in the Law on Social insurance is specified as follows:

1. The cases of suspension of payment to the fund of retirement and survivorship:

a) Suspend business operation in 1 month or longer because the employers meet with difficulties due to their structural or technical changes, or economic crisis or recession, or economic restructuring according to state policies or international commitments.

b) The employers meet with difficulties due to natural disasters, conflagration, epidemic diseases, or bad harvest.

Thus, you can temporarily suspend payment to the retirement and survivorship allowance fund in Vietnam when:

- Employers encounter difficulties and have to temporarily suspend production and business, leading to employees and employers who are unable to pay social insurance and temporarily stop paying into the retirement and survivorship fund.

- Temporarily suspend production and business for 1 month or more due to difficulties in changing structure and technology.

- Due to crisis, economic recession or implementation of State policies when restructuring the economy or implementing international commitments.

- Having difficulties due to natural disasters, fires, epidemics, and crop failures.

Best regards!