​        On July 01, 2021, the Government promulgated Resolution No.68/NQ-CP on certain policies to support employees and employers in difficulty due to the Covid-19 pandemic.

To support for employees and employers facing difficulties as a result of the COVID-19 pandemic, contribute to the recovery of production and business, mitigate the negative effects of the pandemic, and stabilize production, business, and guarantee employees’ life and safety, the Government gave some policies to support as follows:

- Employers are entitled to a premium rate of 0% of the salary fund as the basis for paying social insurance premiums to the Insurance Fund for Occupational Accidents and Diseases for 12 months (from July 1, 2021 to June 30, 2022) for employees eligible for occupational accident and disease insurance (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). The employer will provide the monetary support obtained from the reduction in premiums to the Insurance fund for occupational accidents and diseases for the employees in order to combat the COVID-19 pandemic.

- Employers are entitled to a financial support from the unemployment insurance fund for training, retraining and skill enhancement if they have fully paid unemployment insurance premiums for employees for full 12 months or more at the time of requesting support; they change the technological structure as prescribed in Clause 1, Article 42 of the Labor Code; their 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; and they have a plan, or cooperate with a vocational education institution in developing a plan, for training, retraining and skill enhancement in order to secure the jobs for employees as prescribed.  The maximum monthly assistance is 1,500,000 VND per employee, with a maximum support term of six months. Applications for support are submitted from July 1, 2021 to the end of June 30, 2022.

- Employees will be entitled to a lump-sum support if they have worked for enterprises, cooperatives, public sector entities that cover their own recurrent expenditures or investment and recurrent expenditures, people-founded and private preschools, kindergartens, primary schools, junior high schools, high schools and vocational schools that temporarily cease operations at the request of competent authorities for the prevention and control of the COVID-19 pandemic and their period of suspension of employment contracts or unpaid leave is from 15 consecutive days or more from May 1, 2021 to the end of December 31, 2021, with a start date between May 1, 2021 and December 31, 2021; and they have contributed to compulsory social insurance up to the time of suspension of employment contracts or unpaid leave as follows:  The rate is VND 1,855,000 per person for 15 consecutive days or more but less than 1 month, and VND 3,710,000 per person for 1 month or more.

- Employees will be entitled to a lump-sum support if they have worked under an employment contract and has been put on furlough under Clause 3, Article 99 of the Labor Code and have been quarantined or in a locked down area as required by the competent authority for 14 days or more during the period from May 1, 2021 to the end of December 31, 2021; and they have contributed to compulsory social insurance up to the time of furlough.

- Employees will be entitled to a lump-sum support of VND 3,710,000 per person if they have worked for enterprises, cooperatives, public sector entities that cover their own recurrent expenditures or investment and recurrent expenditures, people-founded and private preschools, kindergartens, primary schools, junior high schools, high schools and vocational schools that temporarily cease operations at the request of competent authorities for the prevention and control of the COVID-19 pandemic and their employment contracts have been terminated from May 1, 2021 to the end of December 31, 2021, with a start date between May 1, 2021 and December 31, 2021; and they have contributed to compulsory social insurance but are not eligible for unemployment benefits.

Besides, the employers is entitled to borrow a loan from the Bank for Social Policies to pay furlough wages and wages for production recovery.

For details: NQ 68.pdf

Department of Enterprise Management.​