Procedures for temporarily suspending contributions to the Pension and Death Fund for businesses facing difficulties according to new regulations

According to Decision No. 863/QD-BNV of the Ministry of Home Affairs , effective from July 1, 2025, the subjects of application are: 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.

Photo caption — Vietnam Social Security Headquarters.

Implementation sequence:

Step 1:

- 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, must make a written request with a list of employees at the time before temporarily suspending production and business and at the time of request; a list of employees subject to compulsory social insurance who must temporarily stop working.

- Employers facing difficulties due to natural disasters, fires, epidemics, crop failures and losses of over 50% of total asset value must make 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, a written request must be made with a list of employees at the time before the natural disaster, fire, epidemic, or crop failure and at the time of the request; a list of employees subject to compulsory social insurance who must temporarily stop working.

Step 2:

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 out of work for agencies, units, organizations and enterprises under the management of local People's Committees is determined by the local internal affairs agency; for agencies, units, organizations and enterprises under the management of central ministries and branches, determined by the ministries and branches, the number of employees subject to compulsory social insurance who are temporarily out of work is calculated compared to the total number of employees present before the temporary 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;

Step 3: The employer ensures the conditions and sends 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.

Step 4: Within 10 working days from the date of receipt of the employer's request, the Social Insurance agency is responsible for resolving the temporary suspension of contributions to the pension and death fund. In case of non-resolution, a written response must be provided stating the reasons.

Profile components

Application file to determine the number of employees subject to compulsory social insurance who must temporarily stop working:

- Request document of the employer;

- List of employees at the time before the suspension of production and business and at the time of request;

- List of employees subject to compulsory social insurance who must temporarily stop working.

Application for determination of value of damaged assets:

- Request document of the employer;

- Most recent asset inventory report before the time of damage;

- Minutes of inventory of assets damaged by natural disasters, fires, epidemics, crop failures.

Application for temporary suspension of contributions to pension and death fund:

- 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.

Processing time: Within 10 working days from the date of receipt of the employer's application.

Agencies performing administrative procedures: 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 .

Result of administrative procedure implementation: Decision to temporarily suspend contributions to pension and death fund.

Fees: No.

Name of form, declaration form: According to regulations of Vietnam Social Security.

Source: https://baotintuc.vn/chinh-sach-bhxh-bhyt/trinh-tu-thu-tuc-tam-dung-dong-vao-quy-huu-tri-va-tu-tuat-voi-doanh-nghiep-gap-kho-khan-theo-quy-dinh-moi-20251026185054000.htm