Regarding this issue, according to Decision No. 863/QD-BNV of the Ministry of Home Affairs , effective from July 1, 2025, in some special cases such as restructuring, crisis, economic recession or natural disaster..., employers can request the Social Insurance agency to temporarily suspend contributions to the pension and death fund.
Subjects of application of this policy include: Employers facing difficulties when changing structure, technology or due to economic crisis, recession or implementing State policies when restructuring the economy or implementing international commitments; employers facing difficulties due to natural disasters, fires, epidemics, crop failures.
In case the company encounters difficulties due to natural disasters, fires, epidemics, crop failures and suffers damage of over 50% of the total value of assets, the employer must complete the following documents: A written request with the latest asset inventory report before the time of damage; Minutes of inventory of assets damaged by natural disasters, fires, epidemics, crop failures.
In case of not being able to arrange jobs for employees, in which the number of employees subject to compulsory social insurance who must temporarily stop working is 50% or more compared to the total number of employees present before the natural disaster, fire, epidemic, or crop failure, the employer shall make a written request with a list of employees at the time before the natural disaster, fire, epidemic, or crop failure and at the time of the request; the list of employees subject to compulsory social insurance who must temporarily stop working.
Within 15 working days from the date of receipt of the employer's request, the responsible agency shall review, determine and respond in writing to the employer. Specifically:
- The authority to determine the number of employees subject to compulsory social insurance who are temporarily absent from work for agencies, units, organizations, and enterprises under the management of the local People's Committee is determined by the local Home Affairs agency. For agencies, units, organizations, and enterprises under the management of central ministries and branches, it is determined by the ministries and branches. The number of employees subject to compulsory social insurance who are temporarily absent from work is calculated compared to the total number of employees present before the suspension of production and business or before natural disasters, fires, epidemics, and crop failures.
- The authority to determine the value of damaged assets for agencies, units, organizations, and enterprises under the management of the local People's Committee is determined by the local financial agency. For agencies, units, organizations, and enterprises under the management of central ministries and branches, it is determined by the financial agency of the ministry or branch. The value of damaged assets is calculated compared to the value of assets according to the most recent Asset Inventory Report before the time of damage.
Employers who meet the conditions must submit a written request to temporarily suspend contributions to the pension and death fund, along with a document identifying the number of employees who are subject to compulsory social insurance and are temporarily out of work, or a document identifying the value of damaged assets to the social insurance agency.
Within 10 working days from the date of receipt of the employer's request, the Social Insurance Agency shall be responsible for resolving the temporary suspension of contributions to the pension and death benefit fund. In case of non-resolution, a written response must be provided stating the reasons.
Please complete the required documents as follows:
1/ The application file to determine the number of employees subject to compulsory social insurance who must temporarily stop working includes:
- Request document of the employer.
- List of employees at the time before suspending production and business and at the time of request.
- List of employees subject to compulsory social insurance who must temporarily stop working.
2/ The application file for determining the value of damaged assets includes:
- Request document of the employer.
- Most recent asset inventory report prior to the time of damage.
- Minutes of inventory of assets damaged by natural disasters, fires, epidemics, crop failures.
3/ Application for temporary suspension of contributions to pension and death fund includes:
- Document requesting temporary suspension of contributions to pension and death fund.
- Document identifying the number of employees subject to compulsory social insurance who are temporarily out of work or document identifying the value of damaged assets.
Regarding the settlement period, within 10 working days from the date of receipt of the employer's request.
Agencies performing administrative procedures include: Social Insurance agencies according to the decentralization of Vietnam Social Insurance; local Internal Affairs agencies; central ministries and branches; local Financial agencies; Financial agencies of ministries, branches or the Ministry of Finance.
There will be no fee for administrative procedures related to the suspension of contributions to the pension and death fund. You should contact the Social Security agency to get the application form and declaration form to complete the application as prescribed.
Source: https://baotintuc.vn/xa-hoi/quy-trinh-thu-tuc-tam-dung-dong-quy-huu-tri-va-tu-tuat-voi-doanh-nghiep-kho-khan-do-thien-tai-20251128212213840.htm
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