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SUMMARY OF STATE POLICIES TO SUPPORT ENTERPRISES AND EMPLOYEES DURING THE COVID-19 PANDEMIC

SUMMARY OF STATE POLICIES TO SUPPORT ENTERPRISES AND EMPLOYEES DURING THE COVID-19 PANDEMIC

I.            For Employees

1.           Financial supports for Employees

NO.

TITLES SUBJECTS SUPPORT AMOUNT CONDITIONS

REMARKS

1

SUPPORT FOR EMPLOYEES ON SUSPENSION OF LABOUR CONTRACTS OR UNPAID LEAVE [1] Employees work for enterprises, cooperatives, public sectors, educational institutions suspended upon request by competent State authorities for the Covid-19 pandemic prevention and control;

Employees work for enterprises that fail to meet the “03-on-site” condition and forced to suspend operations during the local “03-on-site” regulation period [2].

Employees work at enterprises located in quarantined areas, facing difficulties in supplying materials and exporting goods, are forced to temporarily suspend operations [3].

1. Support amount:

a) For employees have labour contract suspension or unpaid leave ranging from 15 consecutive days to less than 01 month (30 consecutive days): VND1,855,000 per person;

b) For employees who temporarily suspend the labour contracts, take unpaid leave from work for 01 month (30 days) or more: VND3,710,000 per person.

2. Additional support:

a)  Pregnant employees shall get an additional amount of VND1,000,000 per person

b) Employees raising biological or adoptive child or taking care of child under 06 years old on behalf of their parents shall get an additional amount of VND1,000,000 per child under 6 years old, and either mother or father or caregiver shall get additional support.

Employees meeting all the below eligibility requirements shall be given financial support:

1. Be suspending the labour contracts or taking unpaid leave during the term of labour contracts from 01 May 2021 to the end of 31 December 2021 with the starting time of suspending the labour contracts, taking unpaid leave from 01 May 2021 to 31 December 2021;

2. Be participating in compulsory social insurance up to the month immediately before the time of suspending the labour contracts or taking unpaid leave.

 

1. Support method: A lump-sum payment to employees..

2. Dossiers: Details as prescribed in Article 15 of Decision 23/2021/QD-TTg.

3. Procedural order: Details as prescribed in Article 16 of Decision 23/2021/QD-TTg.

.

2

SUPPORT POLICY FOR EMPLOYEES ON WORK CESSATION PERIOD [4] Employees working under the labour contract.

 

 

1. Financial support amount: VND1,000,000/person.

2. Additional support:

a) Pregnant employees shall get an additional amount of VND1,000,000 per person;

b) Employees raising the biological or adoptive children or taking care of children under 06 years old on behalf of their parents shall get an additional amount of VND1,000,000 per child under 6 years old, and either mother or father, or caregiver shall get additional support.

Employees meeting all the below eligibility requirements shall be given financial support:

1. Working under a labour contract and ceasing work under Article 99.3 of the Labour Code and being subject to mandatory quarantine or in a blockade area as required by the competent State authorities for 14 days or more during the period from 01 May 2021 to the end of 31 December 2021.[5]

2. Contributing compulsory social insurance up to the month immediately before the work cessation month as prescribed in Article 99.3 of the Labour Code.

1. Support method: A lump-sum payment to employees.

2. Dossiers: Details as prescribed in Article 19 of Decision 23/2021/QD-TTg.

3. Procedural order: Details as prescribed in Article 20 of Decision 23/2021/QD-TTg.

 

3

SUPPORT POLICY FOR EMPLOYEES TERMINATING LABOUR CONTRACTS BUT INELIGIBLE FOR UNEMPLOYMENT BENEFITS [6] Employees working for enterprises, cooperative, public non-business units self-finance their own recurrent or investment and recurrent expenditures people-founded and private educational institutions at the educational level from preschool to high school and vocational education institutions are forced to suspend operations at the request of competent State authorities for the COVID-19 pandemic prevention and control from 01 May 2021 to the end of 31 December 2021. 1. Financial support amount: VND3,710,000/person.

2. Additional support:

a) Pregnant employees shall get an additional amount of VND1,000,000 per person

b) Employees raising the biological or adoptive children or taking care of children under 06 years old on behalf of their parents shall get an additional amount of VND1,000,000 per child under 6 years old, and either mother or father or caregiver shall get additional support.

 

Employees meeting all the below eligibility requirements shall be given financial support:

1. Being participating in social insurance up to the month immediately before labour contract termination.

2. The labour contract termination period is from 01 May 2021 to 31 December 2021 but they are ineligible for unemployment benefits, except for the following cases:

a) Employees are on monthly pension or work-capacity loss allowance;

b) Employees are on monthly pension or work-capacity loss allowance.

1. Support method: A lump-sum payment to employees.

2. Dossiers: Details as prescribed in Article 23 of Decision 23/2021/QD-TTg.

3. Procedural order: Details as prescribed in Article 24 of Decision 23/2021/QD-TTg.

 

4

SUPPORT POLICY FOR TOUR GUIDES [7] A tour guide meeting all the below eligibility requirements shall be given financial support:

1. Obtaining a tour guide’s card as prescribed in the Law on Tourism

2. Having an labour contract with a tour operator or a tourist guide service provider, or being a member of a tour guide socio-professional organisation if he/she is an international or domestic tour guide; or obtaining an assignment made by the managerial corporate or individual of a tourist resort or tourist attraction if he/she is an on-site tour guide.

Support amount: VND3,710,000/person. 1. Support method: A lump-sum payment to employees.

2. Dossiers: Details as prescribed in Article 33 of Decision 23/2021/QD-TTg.

3. Procedural order: Details as prescribed in Article 34 of Decision 23/2021/QD-TTg.

5

SUPPORT POLICY FOR PUBLIC EMPLOYEES WORKING IN ARTS SECTOR [8] Public employees that meet all the below eligibility requirements shall be given financial support:

1. Being art directors, actors, painters holding the class IV professional title;

2. Be working for public sector entities engaged in performing arts (excluding art units of the armed forces) and forced to suspend to perform arts for 15 days or more from 01 May 2021 to the end of 31 December 2021 by the order of the competent State authorities for prevention and control of COVID-19 pandemic.

Support amount: VND3,710,000/ person.

 

1. Support method: A lump-sum payment to employees.

2. Procedural order: Details as prescribed in Article 30 of Decision 23/2021/QD-TTg.

 

6

SUPPORT POLICY FOR PEOPLE IN COVID-19 TREATMENT OR MANDATORY QUARANTINE [9] People in Covid-19 treatment (F0) or mandatory quarantine for Covid-19 prevention and control (F1) under a decision of the competent state authorities. 1. Financial support amount:

a) For patients in Covid-19 treatment (F0) from 27 April 2021 to 31 December 2021: VND80,000/person/day, with the duration of support depending on the actual treatment time but not exceeding 45 days.

b) For people in medical quarantine (F1) according to the decision of the competent State authorities from 27 April 2021 to 31 December 2021: VND80,000/person/day, with the support duration of up to 21 days.

1. Implementation period: from 24 April 2021 to 31 December 2021 inclusive.

2. Procedural order: Details as prescribed in Article 27 of Decision 23/2021/QD-TTg.

 

7

FINANCIAL AID FOR EMPLOYEES AFFECTED BY THE COVID-19 PANDEMIC FROM THE SURPLUS OF UNEMPLOYMENT INSURANCE FUND [10] – Employees who are paying unemployment insurance (“UI”) contributions as of 30 September 2021 (excluding employees currently working at state agencies, political organizations, socio-political organisations, units of people’s armed forces, and public service delivery units whose recurrent expenditures are financed by the State budget).

– Employees who have stopped paying UI contributions due to the termination of labour contracts or employment contracts in the period from 01 January 2021 to the end of 30 September 2021, with whose UI contribution periods are reserved in accordance with the law on employment, excluding persons who are enjoying to monthly pensions.

1. Support amount: based on the UI contribution period during which employees have not yet received till 30 September 2021:

a) UI contribution period of less than 12 months: VND1,800,000/person.

b) UI contribution period between full 12 months and less than 60 months:  VND2,100,000/person

c) UI contribution period between full 60 months and less than 84 months: VND2,400,000/person.

d) UI contribution period between full 84 months and less than 108 months: VND2,650,000/person.

e) UI contribution period is between full 108 months and less than 132 months: VND2,900,000/person.

f) UI contribution period of at least 132 months or more:  VND3,300,000/person.

*** To find out the amount of support that can be received, employees can look up information about their UI participation period through:

(1)   Social insurance books of employees.

 

(2)   VssID Application – Social insurance code on the smartphone (See here for the instruction on finding the Social insurance code on: https://youtu.be/R3dqKZ5gJEY)

 

(3)   On the National Public Service Portal, Public Service Portal of Vietnam Social Security: https://baohiemxahoi.gov.vn/tracuu/Pages/tra-cuu-dong-bao-hiem.aspx)

 

(4)   SMS service to look up via Call Center 8079 – with the syntax: “BH_QT_SI code” to 8079. (Note that the social insurance code is the number on the social insurance book or the last 10 digits on employees’ health insurance card)

§

(5)   Customer Care and consulting service of Vietnam Social Insurance: 19009068

*** In addition, employees need to provide the social insurance agency with a phone number to facilitate the contact between the social insurance agency and employees in case of necessity.

1. Payment method: A lump-sum payment to employees through their bank accounts, specifically: (1) bank account number and the name of the bank where employees open an account (including the branch name) (2) ID number or Citizens Identity Card that employees use to open a bank card.

Note: The name of the bank account holder must match the name of the recipient of the support. Employees’ ID numbers must match those used to open bank accounts.

2. Implementation period: from 01 October 2021 to 31 December 2021 inclusive.

7a

FINANCIAL AID FOR EMPLOYEES AFFECTED BY THE COVID-19 PANDEMIC FROM THE SURPLUS OF UNEMPLOYMENT INSURANCE FUND (continue)[11]

Note: After 30 November 2021, if employees who are participating in UI does not receive support, employees must a request for consideration as with employees who have ceased to participate in UI.

PROCEDURAL ORDER
Employees who are paying UI Employees who have stopped paying UI
Step 1: No later than 20 October 2021, the Social insurance agencies shall send a list of employees who are unemployment insurance participants according to Form No. 01 to all employers and public on the website of the provincial social insurance agency.

 

Step 2: Within 05 working days from receipt of the list from the social insurance agency, the employers shall publicise the list to  employees who are eligible beneficiaries and provide supplementary information if required, and: (i) preparing & sending a list of employees with correct and qualify information and employees voluntarily not receiving support under Form No. 02 to the social insurance agency; (ii) sending the list of employees information need to supplement information under Form No. 03 with proof dossier no later than 10 November 2021.

Step 3: Within 10 working days from the receipt of the list of employees whose information is correct and adequate, and within 20 days from the receipt of the list of employees whose information is revised, the social insurance agency is responsible for paying the support amount to employees through their bank account. In case of rejection, the social insurance agency must send a written notice and provide explanation.

Step 1: No later than 20 December 2021, employees shall submit applications to the social insurance agency at the provincial/district level where employees want to receive support according to Form No. 04.

 

Step 2: Within 10 working days from the date from the receipt of employees’ applications, the social insurance agency is responsible for paying the support amount to employees through their bank accounts. This payment will be completed no later than 31 December 2021

 

2.           Supports from Trade Unions

NO.

TITLES SUBJECT SUPPORT AMOUNT

REMARKS

8

PROVIDING MEAL ALLOWANCES  FOR MEMBERS OF GRASSROOTS TRADE UNIONS AND EMPLOYEES IMPLEMENTING THE “03-ON-SITE” [12] Members of grassroots Trade unions and employees of enterprises paying Trade union funds  and implementing the “three (03)-on-site” working regime for production within provinces and cities applying social distancing measures under the Directive No. 16/CT-TTg. 1. Financial support amount: VND1,000,000/person paid in a lump-sum manner.

 

 

 

1. Support method: A lump-sum payment to employees.

 2. Procedural order: Details as prescribed in Article 1 (đ) of Decision 3089/QD-TLD.

9

SUPPLEMENTARY SUBJECTS EXEMPTED FROM TRADE UNION FEE PAYMENT [13] Members of grassroots Trade unions of service providers and enterprises whose pay rates are lower than regional minimum wages. 1. Support method: : Trade union fee payment exemption. 1. Implementation period: from 01 May 2021 to 31 December 2021 inclusive.

10

EMERGENCY SUPPORT POLICY FOR MEMBERS OF GRASSROOTS TRADE UNIONS AND EMPLOYEES AFFECTED BY THE COVID-19 PANDEMIC[14] Members of grassroots Trade unions and employees affected by the Covid-19 pandemic in the fourth outbreak from 27 April 2021 (Decision 2606/QD-TLD).

 

1. Financial support amount: Members of grassroots Trade unions and employees who do not violate regulations and Law on the prevention and control of infectious diseases in the following cases:

a) Member of grassroots Trade unions and employees who have working relations (including enterprises and entities that have not established trade unions): maximum of VND 3,000,000/person

b) Member of grassroots Trade unions and employees who work for agencies, units, and enterprises that have paid Trade union funds and are F1, must be quarantined according to decisions of the competent State authorities: maximum of VND1,500,000/person

c)  Member of grassroots Trade unions who are officials and public employees, are F1 cases, are facing difficulties, must be quarantined according to decisions of the competent State authorities: maximum of VND1,500,000/person

d) Member of grassroots Trade unions and employees (in agencies, units, and enterprises that have paid Trade union funds) who must stop working for medical isolation or are residing in blockade according to decisions of competent State authorities and meet any of the following conditions are entitled to up to VND500.000/person: (i) Having difficult circumstances; (ii) Being pregnant or raising a child under 6 years old;

e) Member of grassroots Trade unions and employees (in agencies units, and enterprises that have paid Trade union funds) who are deceased due to Covid-19, from 27 April 2021 are entitled to VND5,000,000/person;

g) Member of grassroots Trade unions and employees (in agencies, units, and enterprises that have paid Trade union funds) who left Southern provinces to go back to their hometowns from 01 August 2021, must be quarantined according to decisions of competent local authorities and are facing difficulties, shall be considered and supported by the federation of labour of the province or city where returnees are received: maximum of VND500,000/person

h) Other special cases requiring support shall be considered, supported, and reported based on the policies and regulations of the General Confederation of Labour.[15]

1. Support method: A lump-sum payment to employees.

3.  Support principle: Details as prescribed in Article 3 of Decision 2606/QD-TLD.

.

 

3.           Supports from local authorities

NO.

TITLES SUBJECT SUPPORT AMOUNT CONDITIONS

REMARKS

11

SUPPORT POLICY FOR EMPLOYEES WITHOUT LABOUR CONTRACT (FREELANCERS) WHO LOST THEIR JOBS DUE TO THE IMPACT OF THE COVID-19 PANDEMIC IN HCMC [16] Employees without labour contract (freelancers) who lost their jobs due to the impact of the Covid-19 pandemic. Financial support amount: VND50,000/person/day Employees fully meeting the below eligibility requirements shall be given financial assistance:

– Losing a job, having no income or an income under VND4,000,000 per month (the city’s near-poverty level for the period of 2021-2025).

– Having a legal residence in Ho Chi Minh City (in case of temporary residence, a temporary residence registration must be confirmed by the police authorities).

– Doing one of the following 06 types of work: (i) street vendors, small businesses on streets without a fixed location (trafficking); (ii) collection of garbage and scrap; (iii) porters, transporting goods by tricycles, rudimentary vehicles; (iv) mobile retailing of lottery tickets; (v) self-employed or work for household enterprises in food and beverage, accommodation, tourism, health care (including security) sector; (vi) do jobs in industries and fields forced to suspend under the Official Dispatch No. 1749/UBND-VX of the Ho Chi Minh City People’s Committee.

1. Implementation period: from 27 March 2021 đến ngày 31 December 2021.

2. Procedural order: Details as prescribed in Part IV, Article 4 of Official Letter 2209/UBND-KT of the Ho Chi Minh City People’s Committee.

12

SUPPORT POLICY FOR EMPLOYEES WITHOUT LABOUR CONTRACT (FREELANCERS) WHO LOST THEIR JOBS DUE TO THE IMPACT OF THE COVID-19 PANDEMIC IN HANOI CITY

 

Employees specified in Article 3.1 of the Law on Employment working in the industries that lose their jobs due to suspension of operations as required in the directing documents of the City People’s Committee; Employees in quarantine period or reside in a blockaded area according to a decision of competent State authorities, except for the case where employees are receiving a monthly pension or allowance for loss of working capacity.[17] 1. Financial support amount: VND1,500,000/person/time Employees fully meeting the below eligibility requirements shall be given financial support:

1. Having lawful residence; and

2. Losing a job due to having to suspension of operations from 01 May 2021 to 31 December 2021.

1. Support method: Direct payments to employees.

2. Procedural order: Details as prescribed in the Appendix attached to Decision No. 3642/QD-UBND.

II.         For Employers

1.           Loans for Financial Support

NO.

TITLES SUBJECTS SUPPORT AMOUNT CONDITIONS

REMARKS

1

LOAN POLICY FOR EMPLOYERS TO PAY SALARIES ON CEASING WORK, SALARIES FOR PRODUCTION RECOVERY [18] 1. Employers fully meeting the eligibility requirements shall be entitled to borrow a loan to pay salaries on ceasing work.

2. Employers fully meeting the below eligibility requirements for each case shall be entitled to borrow capital for salary payments of employees in production recovery:

a) For employers that are forced to suspend operations during the period from 01 May 2021 to the end of 31 March 2022 by order of the competent State authorities to prevent and control the COVID-19 pandemic

b) For employers operating in transportation, aviation, tourism, accommodation services, and sending Vietnamese employees abroad under contracts to restore production and business

 

1. Loan for work cessation salaries payment: The maximum loan amount is equal to the regional minimum wages for the number of employees according to the actual payment period of salaries on ceasing work but not exceeding 03 months; the loan term is less than 12 months.

2. Loan to pay salaries for production recovery: The maximum loan is equal to the regional minimum wages for employees working under labour contractd but not exceeding 03 months; the loan term is less than 12 months.

3. The disbursement of the Vietnam Bank for Social Policies to Employers for May, June and July of 2021 is a lump-sum disbursement; the disbursement period is until the end of 05 April 2022 or when the disbursement is completed when all VND7,500 billion refinanced by the State Bank of Vietnam has been disbursed, whichever comes first.

1. Employers fully meeting the below eligibility requirements shall be entitled to borrow loan to pay salaries on ceasing work:

a) Their employees working under labour contracts and have contributed social insurance up to the month immediately before the work cessation month for 15 consecutive days or more as prescribed in Article 99.3 of the Labour Code, from  01 May 2021 to the end of 31 March 2022.

b) It has no bad debts at any credit institution and foreign bank branch at the time of applying for a loan.

2. Employers fully meeting the below eligibility requirements shall be entitled to borrow loan to pay salaries for production recovery):

a) For employers that are forced to suspend operations during the period from 01 May 2021 to the end of 31 March 2022 by order of the competent State authorities to prevent and control the COVID-19 pandemic

– Employers that are forced to suspend operations at the request of competent State authorities for the COVID-19 pandemic prevention and control from 01 May 2021 to the end of 31 March 2022.

– Their employees working under labour contracts contributed SI up to the time of applying for a loan;

– Having a plan for production and business recovery.

– Having no bad debts at any credit institution and foreign bank branch at the time of applying for a loan

b) For employers operating in transportation, aviation, tourism, accommodation services, and sending Vietnamese employees abroad under contracts to restore production and business:

– Their employees working under labour contracts contributed social insurance up to the time of applying for a loan.

– Having a plan for production and business recovery..

– Having no bad debts at any credit institution and foreign bank branch at the time of applying for a loan.

1. Dossiers and procedure: Details as prescribed in Article 40 of Decision No. 23/2021/QD-TTg.

a) Loan application form prescribed by law;

b) List of employees contributing SI according to the form prescribed by law

c) A certified copy or a copy enclosed with the original for comparison of one of the following papers: Enterprise Registration Certificate/ Cooperatives/Business Households Registration Certificate; Establishment Decision of a competent State authorities (if any); Business License/Operation License/Practising certificate (for conditional business lines or prescribed by law);

d) Power of attorney (if any);

e) A copy of the document stating that the employer must suspend operation during the period from 01 May 2021 to the end of 31 March 2022 by order of the competent State authorities to prevent and control the COVID-19 pandemic (for loans to pay salaries for production and business recovery);

f) Plan for production recovery for the entities specified in Article 38.2 of this Decision (for loan to pay salaries for production and business recovery).

g) A copy of the tax authority’s notice of the 2020 corporate income tax finalisation for the employer specified at Article 38.2 (b) of this Decision (for employers operating in of transportation, aviation sector…).

2.           Supports in Insurance Regime

NO.

TITLES SUBJECTS SUPPORT AMOUNT CONDITIONS

REMARKS

1

REDUCTION IN INSURANCE PREMIUMS FOR OCCUPATIONAL ACCIDENTS AND DISEASES [19] Employers have contributed to the Insurance Fund for Occupational Accidents and Diseases for employees eligible for occupational accident and disease insurance as prescribed in Law on social insurance and occupational safety and hygiene (except for officials, public employees, people in the people’s armed forces, employees in the agencies of the Party, the State, administrative agencies, public sector entities on the payroll of the State budget).. 1. Support method: Reducing the contribution to the fund.

2. Support level:  0% of the salary fund as the basis for paying social insurance premiums.

Note: The employers will provide the monetary support obtained from the reduction in premiums to the Insurance fund for occupational accidents and diseases for employees in order to combat the COVID-19 pandemic

  1. Implementation period: 12 months, from 01 July 2021 to  30 June 2022 inclusive

§  2. Procedural order: Details as prescribed in Article 3 of Decision No. 23/2021/QD-TTg.

 

2

SUSPENSION  OF CONTRIBUTIONS TO THE RETIREMENT AND SURVIVORSHIP FUND [20] Employers and employees are required to contribute social insurance prescribed in Article 2 of the Law on Social insurance 2014.

 

  1. Employers: (i) have fully paid SI or are suspending contributions to the retirement and survivorship fund until the end of April 2021; (ii) affected by the Covid-19 pandemic; (iii) leading to a reduction of 15% or more in the number of employees participating in SI at the time of application submission compared to April 2021.

2. The number of employees on social insurance considered to be downsized includes:

a) The number of employees who terminate labour contracts or labour contracts as prescribed by law minus the number of new employees who enter into labour contracts or employment contracts from 01 May 2021 to the date of application submission.

b) The number of employees who are suspending the labour contract and the suspension period is 14 working days or more per month.

c) The number of employees who are taking unpaid leave but the unpaid leave period is 14 working days or more per month.

d) The number of employees who are ceasing work but the work cessation period is 14 working days or more per month

3. The number of reduction of employees participating in the SI includes (i) employees working under employment contracts, labour contracts with indefinite term or with definite term of at least 1 month or more; (ii) the enterprise manager, the executive manager of the cooperative with paid salaries; (iii) Excluding employees who are on pension from 01 May 2021.

1. Duration of suspension: a 06 -month suspension of payment to the retirement and survivorship fund from the date of application submission. For the employers has been approved to suspend retirement and survivorship fund contribution according to Resolution No. 42/NQ-CP and Resolution No. 154/NQ-CP, the total suspension duration of retirement and survivorship fund contribution due to the impact of the Covid-19 pandemic shall not exceed 12 months.

2. Dossiers and procedure: Details as prescribed in Article 8 of Decision No. 23/2021/QD-TTg.

 

 

3

SUPPORT POLICY FOR EMPLOYERS  TO PROVIDE JOB RETENTION TRAINING PROGRAMS FOR EMPLOYEES [21] The Employers specified in Article 43.3 of the Law on Employment shall submit an application for support from 01 July 2021 to the end of 30 June 2022.

 

1. The maximum monthly support of training, retraining and skill enhancement is VND 1,500,000/employee/month. The specific amount of support shall be determined based on the actual training time of each job or each course

2. In case the duration of training, retraining and skill enhancement has odd days that are not full months, the dates shall be rounded to nearest month as follows: Less than 15 days is rounded to a half of month, 15 days or more is rounded to 01 month for the purpose of determining the financial support.

3. If the cost of training, retraining and skill enhancement with a cost higher than the support amount as prescribed in this Clause, employer shall cover the amount in excess itself.

 

The Employers fully meeting the below eligibility requirements shall be given financial support:

1. It had fully paid unemployment insurance for employees eligible to participate in unemployment insurance for the full 12 months or more up to the time of application submission;

2. It has to restructure change the technology structure according to Article 42.1 of the Labour Code;

3. The revenue in the preceding quarter has decreased by 10% or more compared to the same period in 2019 or 2020 at the time of requesting support.

4. It has developing plan or cooperates with vocational education institutions in developing a plan for training, retraining and skill enhancement to maintain jobs for employees.

1. Support duration: Up to 06 months.

2. Payment method: Direct payment to employers according to the approved plan on training, retraining and skill enhancement that has been approved

3. Dossiers: Details as prescribed in Article 11 of Decision No. 23/2021/QD-TTg.

4. Procedural order: Details as prescribed in Article 12 of Decision No. 23/2021/QD-TTg.

4

REDUCTION IN  CONTRIBUTION RATES TO THE UNEMPLOYMENT INSURANCE FUND MADE BY EMPLOYERS AFFECTED BY THE COVID-19 PANDEMIC [22] The employers specified in Article 43 of the Law on Employment (excluding state agencies, political organisations, socio-political organisations, people’s armed forces units and public non-business units of people’s armed forces and public service delivery units whose recurrent expenditures are financed by the state budget) that are participating in UI until 01 October  2021. 1. Support level: reducing the contribution rate from 1% to 0% of the monthly salary fund for any employees who have participated in UI. 1. Implementation period: 12 months, from 01 October 2021 to 30 September 2022 inclusive.

2. Payment method: Every month, from 1 October 2021 to 30 September 2022, social insurance agency will pursuant on the available data synthesised in the software for management of SI, HI and UI collection to reduce the contribution rate by 0% of the monthly salary fund of employees who are participating in unemployment insurance under the responsibility of the employers.[23]


[1] Article II.4 of Resolution 68/NQ-CP and Section 1 Chapter IV – From Article 13 to Article 16 of Decision No. 23/2021/QĐ-TTg.

[2] Section 2 Official Letter 2844/LDTBXH-PC.

[3] Section 2 Official Letter 2844/LDTBXH-PC.

[4] Article II.5 Resolution 68/NQ-CP and Section 1 Chapter V – Articles 17 to 20 of Decision 23/2021/QD-TTg.

[5] This case is understood as the workplace and/or the residence of employee in the blocked area at the request of the competent State authorities, including “social distancing” according to Directive 16/CT-TTg dated 31 March 2020 of the Prime Minister or in the “medical isolation area to prevent and control Covid 19” – Section 3 Official Dispatch 2844/LDTBXH-PC.

[6] Article II.6 Resolution 68/NQ-CP and Section 1 Chapter VI – Articles 21 to 24 Decision 23/2021/QD-TTg.

[7] Article II.9 Resolution 68/NQ-CP and Section 2 Chapter VIII – From Article 31 to Article 34 of Decision 23/2021/QD-TTg.

[8] Article II.9 Resolution 68/NQ-CP and Section 1 Chapter VIII – Articles 28 to 30 of Decision 23/2021/QD-TTg.

[9] Article II.7 Resolution 68/NQ-CP and Chapter VII – Articles 25 to 27 Decision 23/2021/QD-TTg.

[10] Part II.1 Resolution 116/NQ-CP.

[11] Article 3 of Decision No. 28/2021/QĐ-TTg.

[12] Decision No. 3089/QĐ-TLĐ.

[13] Official Dispatch 2475/TLD.

[14] Decision No. 2606/QD-TLĐ and Decision 3022/QD-TLĐ.

[15] For Ho Chi Minh City: Official Letter No.693/LĐLĐ-CSPL of the Ho Chi Minh City Confederation of Labour.

For Thu Duc City: Official Letter No. 80/LĐLĐ and Official Letter No. 141/LĐLĐ of the Thu Duc City Confederation of Labour.

[16] Resolution No. 09/2021/NQ-HDND and Official Letter 2209/UBND-KT.

[17] Decision No.3642/QĐ-UBND.

[18] Article II.11 Resolution 68/NQ-CP and Chapter X – Articles 38 to 43 Decision 23/2021/QD-TTg.

[19] Article II.1 Resolution 68/NQ-CP and Chapter I – From Articles 1 to Article 3 Decision 23/2021/QD-TTg.

[20] Article II.2 Resolution 68/NQ-CP and Chapter II – From Articles 4 to Article 8 Decision 23/2021/QD-TTg.

[21] Article II.3 Resolution 68/NQ-CP and Chapter III – From Articles 9 to Article 12 of Decision 23/2021/QD-TTg.

[22] Part II.2 of Resolution 116/NQ-CP

[23] Article 5 of Decision No. 28/2021/QĐ-TTg.