Guidelines for implementing social insurance and unemployment insurance policies to support employees and employers tin difficulty due to the Covid-19 pandemic in Vietnam

Bao Ngoc

14:36, 12/07/2021

On July 08 2021, the Vietnam Social Security issued Official Dispatch No. 1988/BHXH-TST on implementation of Resolution No. 68/NQ-CP and Decision No. 23/2021/QĐ-TTg on certain policies to support employees and employers tin difficulty due to the Covid-19 pandemic.

According to the Official Dispatch No. 1988/BHXH-TST, guidelines for implementing social insurance and unemployment insurance policies to support employees and employers tin difficulty due to the Covid-19 pandemic, particularly:

(1) Suspension of contributions to the retirement and survivorship fund

Employers: The employer shall fill in Form No. 01 issued together with Decision No. 23/2021/QD-TTg, send it to the social security agency in charge of electronic collection of social insurance contributions or VSS Portal or National Public Service Portal.

If the e-collection of social insurance contributions is not available, a physical application shall be submitted.

(2) Processing applications for reduction in contributions to occupational accident or disease fund

- Every month, Department/Division of Collection Management shall determine employers eligible for reduction in contributions as prescribed in Article 1 of Decision No. 23/2021/QD-TTg, and then adjust the rate to 0% of the payroll as the basis for social insurance contributions as prescribed.

- Make a notice of reduction in contributions to occupational accident or disease fund (Form No. 02 attached) and send it to the Division of receiving application and giving processing result to return it to the employer.

More details at the Official Dispatch No. 1988/BHXH-TST issued on July 08, 2021.

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