Công văn 2645/BHXH-QLT

To: Hiring entities in Ho Chi Minh city

Pursuant to the Prime Minister’s Decision No. 23/2021/QD-TTg dated July 7, 2021, regulating implementation of several support policies for employees and employers facing difficulty due to the Covid-19 pandemic (Decision No. 23/2021/QD-TTg);

Pursuant to the Official Dispatch No. 1988/BHXH-TST dated July 8, 2021 of the General Director of Vietnam Social Security (VSS) on implementation of the Government’s Resolution No. 68/NQ-CP and the Prime Minister’s Decision No. 23/2021/QD-TTg (hereinafter referred to as Official Dispatch No. 1988/BHXH-TST);

Ho Chi Minh city’s Social Security provides instructions about implementation of several support policies for employees and employers (hereinafter referred to as hiring entity) facing difficulty due to Covid-19 as follows:

1. Temporary suspension of payment of contributions to the pension and death benefit fund:

- The hiring entities that meet the conditions specified in Article 5 of the Decision No. 23/2021/QD-TTg may temporarily suspend contributions to the pension and death benefit fund.

- Suspension period: 06 months from the month of the hiring entity’s submission of application package. If any hiring entity that has been granted suspension from payment of contributions to the pension and death benefit fund in accordance with the Resolution No. 42/NQ-CP dated April 9, 2020 and the Resolution No. 154/NQ-CP dated October 19, 2020 of the Government fully meet conditions, they shall remain eligible for suspension granted according to this Decision on condition that total period of suspension of payment of contributions to the pension and death benefit fund as prescribed in all 03 Resolutions does not exceed 12 months.

- Application requirements: Each hiring entity completes the Form No. 01 (enclosing the List of employees who stop working for the minimum period of 14 working days each month) annexed to the Decision No. 23/2021/QD-TTg and submits it to the social insurance agency in charge of collection of SI contributions through electronic transactions by using the delivery note No. 600d or visiting the Public Service Portal of Vietnam Social Security or the National Public Service Portal. In case where online transactions have not been performed yet, the paper application package should be sent by post.

In case the hiring entity is eligible for suspension from payment of contributions to the pension and death benefit fund, the social insurance agency must issue a decision on the suspension of payment of contributions to pension and death benefit fund (Form No. 01 annexed to the Official Dispatch No. 1988/BHXH-TST) in 04 working days.

In case where the stated conditions are not met or the application package is insufficient, the social insurance agency should give them an instruction note clearly stating the reasons for return of the submitted application package or the documents that need to be added.

Response to the submitted application must be sent to the hiring entity by post.

2. Reduction in the rate of contribution to the occupational accident and disease insurance:

- Hiring entities specified in Article 1 of the Decision No. 23/2021/QD-TTg may reduce the rate of their contribution to the occupational accident and disease insurance by 0% of the salary fund as the basis for paying social insurance contributions from July 1, 2021 to end of June 30, 2022. The period of reduction in the rate of contribution to the occupational accident and disease insurance is considered as the period of entitlement to occupational accident and disease benefits.

- Hiring entities that are public non-business units that do not receive wages and salaries allocated by the state budget should promptly contact social insurance agencies to claim for reduction in the payment of contributions to the occupational accident and disease insurance according to regulations.

- Social insurance agencies can reduce the payment of contribution to the occupational accident and disease insurance from 0.5% to 0% (submission of application packages are not required) and send a notification of reduction to hiring entities (Form No. 02 annexed to the Official Dispatch No. 1988/BHXH- TST) by using postal services.

3. Support granted to employers for organization of professional training, qualification and skill improvement courses for maintenance of employees' jobs

3.1. Confirmation received from social insurance agencies:

- If hiring entities that meet the conditions specified in Article 9 of the Decision No. 23/2021/QD-TTg wish to receive financial support for training, retraining, professional qualification and skill improvement courses provided to their employees who have fully paid unemployment insurance contributions for the period of 12 months or longer, they should prepare application packages by using the Appendix 1 of the Form No. 02 in the Decision No. 23/2021/QD-TTg for submission to social insurance agencies in charge of collection of social insurance contributions via electronic transactions or the Public Service Portal of Vietnam Social Insurance or the National Public Service Portal. In case where online transactions have not been performed yet, paper application packages should be sent by post.

- The duration of processing of the application package must be within 02 working days of receipt of valid application packages.

3.2. Upon receipt of Appendix 1 of the Form No. 2 endorsed by social insurance agencies, hiring entities must prepare dossiers using samples prescribed in Article 11 in the Decision No. 23/2021/QD-TTg for submission to Labor – War Invalids and Social Affairs authorities.

3.3. Social insurance agencies must transfer funds to hiring entities upon receipt of decisions on support for training, retraining, professional qualification and skill improvement courses to help employees maintain their jobs (Form 04a) or recuperate funds upon receipt of the decision on refusal of funding for support for training, retraining, qualification or skill improvement courses for employees’ job maintenance (Form 04b) from Labor, War Invalids and Social Affairs authorities.

4. Validation of the list of employees temporarily suspended from execution of employment contracts (Form No. 5); the list of employees taking furlough (Form No. 06); the List of employees (Form No. 13a, 13b and 13c) according to Chapter IV, V and X of the Decision No. 23/2021/QD-TTg

- Each hiring entity prepares the list of employees according to the form given in the Decision No. 23/2021/QD-TTg for submission to the social insurance agency in charge of collection of SI contributions by performing electronic transactions or visiting the Public Service Portal of Vietnam Social Security or the National Public Service Portal. In case where online transactions have not been performed yet, the paper application package should be sent by post.

- Hiring entities autonomously declare information and bear responsibilities for such declared information before law. Social insurance agencies only verify such information as full name, Si code, start date of temporary suspension from work or unpaid furlough (day, month and year), period of temporary suspension from execution of the employment contract/unpaid furlough (from (day, month, year) to date (day, month, year).

- The processing duration must be within 02 working days of receipt of valid documents.

5. In order to avoid resubmission, hiring entities can contact collection officers to compare submitted lists with the sample ones.  After ensuring data consistency, prescribed forms should be completed and sent to social insurance agencies.

This is to request hiring entities to follow the instructions stated herein to receive timely support intended for employers and employees affected by the Covid-19 pandemic. In the course of implementing these instructions, should there be any difficulty, social insurance agencies should be informed to receive further instructions and possible solutions./.