Guidance On Suspension Of Social Insurance Contributions By Entities Affected By Covid-19

Suspension of social insurance

Guidance On Suspension Of Social Insurance Contributions By Entities Affected By Covid-19

(Last Updated On: April 7, 2021)

On March 17, 2020, Social Security Administration of Vietnam issued Official letter No. 860/BHXH-BT providing guidance on the suspension of social insurance contributions by entities affected by COVID-19.

Suspension of social insurance

Suspension of social insurance | COVID-19 in Vietnam latest news


Suspension of social insurance contributions (pension and death benefit funds) by entities affected by COVID-19 until the end of June or December 2020 without charging late payment interest, only applied for enterprises that operate in passenger transport, hospitality, food and drink, and other business lines affected by the pandemic and:

  • Have to lay off employees, including at least 50% of the total number of employees who have social insurance.
  • Or lose more than 50% of total assets.

The Enterprises remain to fully pay contributions to sickness, maternity, occupational accident, occupational disease, health insurance, unemployment insurance.

It means that not all but only for enterprises that operate in some specific industries that directly affected by COVID-19 and shall prove for the damages and loss can be applied the policy of suspension of social insurance contributions.



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