​      On July, 15 2021, Department of Labor Relations and Wages of The Ministry of Labor, War Invalids, and Social Affairs issued Document No.264/QHLĐTL-TL on guideline of payment of furlough wages to employees during furlough period due to Covid-19 pandemic.

In order to make payment of furlough wages in accordance with the labor law, the Department of Labor Relations and Wages guide the enterprises as follows:

1. The furlough wages shall be paid to employees as prescribed in Article 99 of the Labor Code in consideration of the causes of the furlough (due to the fault of the employer, or the employee, or due to objective reasons).

2. If an employee is put on furlough due to the direct impact of the Covid-19 pandemic, i.e. the employee is subject to quarantine by the order of competent authority; (ii) the employee lives in a lockdown area by the order of competent authority so he/she is unable to work; (iii) the employee is put on furlough since his/her company or department/division is subject to suspension by the order of competent authority; (iv) the employee is put on furlough since his/her company or department/division is unable to operate as the owner or other colleagues has/have been quarantined or not returned to work yet, his/her furlough wage shall be paid in accordance with clause 3 Article 99 of the Labor Code, in specific:

- If the furlough period is less than or equal to 14 working days, the furlough wage shall be agreed upon by both parties but not less than the minimum wage.

- If the furlough period is more than 14 working days, the furlough wage shall be agreed upon by both parties provided that the furlough wage to be paid for the first 14 working days is not less than the minimum wage.

Department of Enterprise Management.