**Cases in which enterprises are granted temporary suspension of contributions, including:
- They have to spend at least 1 month on temporarily suspending their business and production activities due to any organizational or technological change, or economic crisis or downturn or implementation of state policies on restructuring of the national economy, or fulfillment of international commitments.
- They are in a difficult situation due to any natural disaster, conflagration, disease or crop field loss.
**Specific requirements for temporary suspension of contributions:
Any enterprise falling into either case mentioned above will be eligible for the temporary suspension of contributions if they meet any of the following requirements:
- They fail to provide work for their employees, including social security-protected employees that account for at least 50% of their payroll determined before the date of commencement of temporary suspension of their production and business activities.
- They incur a loss equaling 50% of their total assets (except land) due to any declared natural disaster, conflagration, disease or crop loss.
- They have made full social insurance contributions till January 2020, and have to reduce at least 50% of total number of social insurance-protected employees compared to that in January 2020 due to the COVID-19 pandemic as at the date of submission of their application. The reduced number of social insurance-protected employees comprises:
+ Total number of employees whose labor or employment contracts are terminated under laws, minus total number of employees newly entering into labor or employment contracts during the period from February 1, 2020 to the date of receipt of application;
+ Total number of employees currently under temporary suspension of their labor contracts for the period of at least 14 working days in the application month;
+ Total number of employees currently taking unpaid leave for the period of at least 14 working days in the application month;
+ Total number of employees currently on furlough for the period of at least 14 working days in the application month.
All of the aforesaid regulations are applicable to employees working under indefinite-term labor or employment contracts, fixed-term labor contracts, or labor contracts lasting from 1 month to under 12 months; managers of enterprises or chief executive officers of cooperatives who are paid compensation.
For more details, please read the Official Dispatch No. 1511/LDTBXH-BHXH issued on May 4, 2020.
>> CLICK HERE TO READ THE ARTICLE IN VIETNAMESE
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