On July 01, the Government issues the Resolution No. 68/NQ-CP on policies to support COVID-19-hit employees and employers.
Accordingly, employers are entitled to pay 0% of the salary fund, which serves as the basis for paying social insurance premiums, to the Insurance Fund for Labor Accidents and Occupational Diseases for 12 months (from July 01, 2021 to the end of June 30, 2022) for the employees who are subject to labor accident and occupational disease insurance (except for some specific cases). The employers shall use all amounts obtained from the reduction above-mentioned to support their employees in the fight against the COVID-19 pandemic.
For employees who work at enterprises, cooperatives, public non-business units covering their own recurrent expenditures or their own investment and recurrent expenditures, people-founded and private preschools, kindergartens, primary schools, lower secondary high schools, upper secondary high schools and vocational schools which are temporarily suspended at the request of competent State agencies for the COVID-19 pandemic prevention and control, if they have their labor contracts suspended or take unpaid leave within the term of their labor contracts in 15 consecutive days or more during the period from May 01, 2021 to the end of December 31, 2021, and such suspension or unpaid leave begins during the period from May 01, 2021 to the end of December 31, 2021; and they are paying compulsory social insurance up to the time right before the above suspension or unpaid leave, they shall be entitled to one-off support as follows: VND 1,855,000/person for labor contract suspension or unpaid leave ranging from 15 consecutive days to less than 01 month; and VND 3,710,000/person for labor contract suspension or unpaid leave of 01 month or more.
Besides, employees working under labor contracts who are out of work in accordance with Clause 3, Article 99 of the Labor Code and subject to medical quarantine or isolated in lockdown areas at the request of competent State agencies within 14 days or more during the period from May 01, 2021 to the end of December 31, 2021; if they are paying compulsory social insurance up to the time right before they are out of work, they shall be entitled to a one-off support of VND 1,000,000/person, etc.