New guidelines on temporarily suspending compulsory social insurance payments when employees are temporarily suspended from work

Accordingly, employees who are temporarily suspended from work for 14 working days or more in a month, the temporary suspension of compulsory social insurance payment shall be implemented as follows:

- During the period of temporary suspension from work for 14 working days or more in a month, the employee and the employer shall temporarily suspend the payment of compulsory social insurance;

- In case after the temporary suspension period of 14 working days or more in a month, the employee is paid full salary by the employer for the period of temporary suspension, the compulsory social insurance compensation for the period of temporary suspension shall be paid.

The deadline for compensatory payment is the last day of the month following the month in which the suspension ends. The compensation for the months of suspension is equal to the amount of compulsory social insurance contributions as prescribed in Articles 33 and 34 of the Law on Social Insurance 2024.

In case after the compensation payment period the latest, the employer and the employee pay compensation for the months of suspension, it shall comply with the provisions of Articles 40 and 41 of the Law on Social Insurance 2024;

- In case after the temporary suspension period of 14 working days or more in a month, if the employee is not paid full salary by the employer for the period of temporary suspension, the employee will not be required to pay compulsory social insurance compensation for the period of temporary suspension.

Decree 158/2025/ND-CP guiding the Law on Social Insurance on compulsory social insurance, effective from July 1, 2025.

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