Decision 23/2021/QD-TTg policies for employees, employers in COVID-19 pandemic

DECISION

On implementation of a number of policies to support employees and employers that face difficulties caused by the COVID-19 pandemic^[1]

Pursuant to the June 19, 2015 Law on Organization of the Government; and the November 22, 2019 Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration;

In furtherance of the Government’s Resolution No. 68/NQ-CP of July 1, 2021, on a number of policies to support employees and employers that face difficulties caused by the COVID-19 pandemic;

At the proposal of the Minister of Labor, Invalids and Social Affairs;

The Prime Minister promulgates the Decision on implementation of a number of policies to support employees and employers that face difficulties caused by the COVID-19 pandemic.

Chapter I

REDUCTION OF THE RATE OF PAYMENT OF OCCUPATIONAL ACCIDENT AND DISEASE INSURANCE PREMIUMS

Article 1. Support beneficiaries

Employers that pay premiums to the Occupational Accident and Disease Insurance Fund for employees covered by occupational accident and disease insurance in accordance with the law on social insurance and the law on occupational safety and health (except cadres, civil servants, public employees, persons of the people’s armed forces, and employees in agencies of the Party or the State, administrative agencies or public non-business units who are salaried by the state budget).

Employers shall provide the whole amounts gained from the reduction of insurance premiums payable to the Occupational Accident and Disease Insurance Fund to employees for COVID-19 prevention and control.

Article 2. Rate of payment of premiums to the Occupational Accident and Disease Insurance Fund and period of application of the payment rate

1. Payment rate: 0% of the salary fund based on which social insurance premiums are paid.

2. Period of application: 12 months, from July 1, 2021, through June 30, 2022.

Article 3. Registration for participation in, selection of methods of payment of premiums to, and use and management of, the Occupational Accident and Disease Insurance Fund

1. The registration for participation in, selection of methods of payment of premiums to, and use and management of, the Occupational Accident and Disease Insurance Fund must comply with the law on social insurance and the law on occupational safety and health.

2. The period of payment of occupational accident and disease insurance premiums specified in Article 2 of this Decision may be calculated for enjoyment of occupational accident and disease insurance benefits.

Chapter II

SUPPORT FOR EMPLOYEES AND EMPLOYERS THAT SUSPEND PAYMENT OF PREMIUMS TO THE RETIREMENT AND SURVIVORSHIP FUND

Article 4. Support beneficiaries

Support beneficiaries are employees and employers participating in compulsory social insurance specified in Article 2 of the Law on Social Insurance.

Article 5. Conditions for support receipt

1. Employers have fully paid social insurance premiums or currently suspend payment of premiums to the Retirement and Survivorship Fund by the end of April 2021, and are affected by the COVID-19 pandemic, causing them to reduce 15% or more of the number of employees covered by social insurance at the time of submission of dossiers of request for support as compared to April 2021. The number of to-be-reduced employees covered by social insurance includes:

a/ The number of employees who terminate their labor contracts or working contracts under regulations minus the number of employees who enter into labor contracts or working contracts during the period from May 1, 2021, to the date their employers make a request for support.

b/ The number of employees who suspend the performance of their labor contracts for a period of 14 working days or more in a month.

c/ The number of employees who take leaves without pay for a period of  14 working days or more in a month.

d/ The number of employees who cease working for a period of 14 working days or more in a month.

2. The reduced number of employees covered by social insurance specified in Clause 1 of this Article includes only employees who work under indefinite-term working contracts or labor contracts or labor contracts of a term of full 1 month or more, managers of enterprises, and managers of cooperatives who are salaried, excluding employees who retire and receive pension on or after May 1, 2021.

Article 6. Period of suspension of payment of premiums to the Retirement and Survivorship Fund

1. Employees and employers that fully satisfy the conditions specified in Article 5 of this Decision may suspend payment of premiums to the Retirement and Survivorship Fund for 6 months from the month the employers submit a dossier of request for the suspension.

2. For employees and employers permitted to suspend payment of premiums to the Retirement and Survivorship Fund under the Government’s Resolution No. 42/NQ-CP of April 9, 2020, and Resolution No. 154/NQ-CP of October 19, 2020, if they fully satisfy the law-specified conditions and are permitted to suspend payment of premiums to the Retirement and Survivorship Fund under this Decision, the total period of suspension due to impacts of the COVID-19 pandemic must not exceed 12 months.

Article 7. Retroactive payment of premiums to the Retirement and Survivorship Fund

1. Past the period of suspension of payment of premiums to the Retirement and Survivorship Fund specified in Article 6 of this Decision, employees and employers shall continue to pay premiums to this Fund and make retroactive payment for the suspension period (also for employees who cease working while being paid under Article 99 of the Labor Code); the retroactively paid amount is not subject to late-payment interest under Clause 3, Article 122 of the Law on Social Insurance.

2. From the date of expiration of the period of suspension of payment of premiums to the Retirement and Survivorship Fund, if employers fail to make retroactive payment of premiums to this Fund for the suspension period, they shall comply with Clause 3, Article 122 of the Law on Social Insurance.

3. During the period of suspension of payment of premiums to the Retirement and Survivorship Fund, if employees fully satisfy the conditions for enjoyment of the retirement or survivorship regime or terminate their labor contracts, they and their employers shall make retroactive payment of premiums for the suspension period for settlement of such regime for employees.

Article 8. Order and procedures for implementation

1. During the period from the effective date of this Decision through June 30, 2022, an employer shall submit a request for suspension of payment of premiums to the Retirement and Survivorship Fund, made according to Form No. 01 provided in the Appendix to this Decision, to the social security agency to which it/he/she pays social insurance premiums and concurrently to the provincial-level Department of Labor, Invalids and Social Affairs for monitoring and supervision.

2. Within 5 working days after receiving the employer’s dossier of request, the social security agency shall consider and permit suspension of payment of premiums to the Retirement and Survivorship Fund. In case of refusal to permit such suspension, it shall issue a written reply, clearly stating the reason.

3. For employers and employees that request suspension of payment of premiums to the Retirement and Survivorship Fund under Article 16 of the Government’s Decree No. 115/2015/ND-CP of November 11, 2015, detailing a number of articles of the Law on Social Insurance regarding compulsory social insurance, the order and procedures for implementation must comply with the Ministry of Labor, Invalids and Social Affairs’ Circular No. 59/2015/TT-BLDTBXH of December 29, 2015, detailing and guiding a number of articles of the Law on Social Insurance regarding compulsory social insurance.

Chapter III

SUPPORT FOR EMPLOYERS TO PROVIDE TRAINING OR FURTHER TRAINING TO IMPROVE OCCUPATIONAL QUALIFICATIONS AND SKILLS FOR MAINTENANCE OF JOBS FOR EMPLOYEES

Article 9. Support beneficiaries, conditions for support receipt

Employers specified in Clause 3, Article 43 of the Law on Employment that submit dossiers of request for support during the period from July 1, 2021, through June 30, 2022, will be entitled to support when fully satisfying the following conditions:

1. They have fully paid unemployment insurance premiums for their employees covered by unemployment insurance for at least full 12 months by the time of request for support.

2. They have to change their structures or technologies under Clause 1, Article 42 of the Labor Code.

3. Their turnover in the quarter preceding the date of request for support is reduced by at least 10% as compared to the turnover in the same period of 2019 or 2020.

4. They work out their own plans or coordinate with vocational education institutions in working out plans on provision of training or further training to improve occupational qualifications and skills for maintenance of jobs for their employees according to Form No. 02 provided in the Appendix to this Decision.

Article 10. Support level and period, payment method

1. The maximum level of financial support for training or further training for improvement of occupational qualification and skills is VND 1,500,000 per employee per month. The specific support level depends on the actual training duration for each occupation or each training course. In case a training course has odd days not making up a full month, such odd days shall be rounded up on the following principle: a period shorter than 15 days shall be considered half a month, and a period of full 15 days or more shall be considered 1 month, for determination of the support level.

For a training or further training course requiring an expense higher than the support level specified in this Clause, the excessive amount shall be paid by the employer.

2. Support period: up to 6 months.

3. Payment method: direct payment to employers under approved plans on provision of support for training or further training for improvement of occupational qualifications and skills.

Article 11. Dossier of request for support

1. A request for financial support for training or further training for improvement of occupational qualifications and skills for maintenance of jobs for employees and a declaration of turnover showing that the employer’s turnover of the quarter preceding the date of request for support is reduced by 10% or more as compared to the turnover in the same period of 2019 or 2020, made according to Form No. 03 provided in the Appendix to this Decision.

2. The employer’s document on change of structures or technologies.

3. A plan on training or further training for improvement of occupational qualifications and skills for maintenance of jobs for employees as specified in Clause 4, Article 9 of this Decision.

4. The social security agency’s certification of the employer’s full payment of unemployment insurance premiums for employees covered by unemployment insurance for full 12 months or more, counting to the date of request for support, and full payment of unemployment insurance premiums for employees who will be provided with training.

Article 12. Order and procedures for implementation

1. An employer that wishes to receive support for training or further training for improvement of occupational qualifications and skills for maintenance of jobs for employees shall send a request to the social security agency to which it/he/she pays social insurance premiums for the latter to certify its/his/her full payment of unemployment insurance premiums as specified in Clause 4, Article 11 of this Decision. The social security agency shall provide certification within 2 working days after receiving the employer’s request.

2. The employer shall submit a dossier specified in Article 11 of this Decision to the provincial-level Department of Labor, Invalids and Social Affairs of the locality where its/his/her head office is located.

3. Within 7 working days after receiving a complete dossier from the employer, the provincial-level Department of Labor, Invalids and Social Affairs shall consider and issue a decision on support according to Form No. 4a provided in the Appendix to this Decision. The support decision shall be sent in written form and electronic form to the provincial-level social security agency for transfer of the support amount, to the employer for compliance, and to the training institution. In case of refusal to provide support, the provincial-level Department of Labor, Invalids and Social Affairs shall issue a written reply, clearly stating the reason.

4. Within 3 working days after receiving the support decision of the director of the provincial-level Department of Labor, Invalids and Social Affairs, the provincial-level social security agency shall transfer the whole support amount in a lump sum to the employer.

5. Within 2 working days after receiving the support amount, the employer shall transfer it to the training institution under the approved training plan.

6. Within 45 days after the training course finishes, the employer shall complete the payment and account-finalization of the support amount with the training institution based on actual expenses and report implementation results to the provincial-level Department of Labor, Invalids and Social Affairs. Within 5 working days after receiving the employer’s report on implementation results, the provincial-level Department of Labor, Invalids and Social Affairs shall issue a decision on recovery of the unused amount for training (if any), made according to Form No. 04b provided in the Appendix to this Decision, and send it to the provincial-level social security agency and the employer for refund of the support amount to the Unemployment Insurance Fund.

Chapter IV

SUPPORT FOR EMPLOYEES WHO SUSPEND PERFORMANCE OF THEIR LABOR CONTRACTS OR TAKE LEAVES WITHOUT PAY

Article 13. Support beneficiaries, conditions for support receipt

Employees working in enterprises, cooperatives, public non-business units that can cover their regular expenditures or investment expenditures and regular expenditures, or people-founded or private early childhood education, pre-primary education, primary education, lower secondary education, upper secondary education, or vocational education institutions (below collectively referred to as enterprises, cooperatives, public non-business units and education institutions) that have to suspend operation at the request of competent state agencies for COVID-19 prevention and control will be entitled to support when fully satisfying the following conditions:

1. They suspend performance of their labor contracts or take leaves without pay in the validity duration of their labor contracts for at least 15 consecutive days, counted from May 1, 2021, through December 31, 2021, and the starting date of the suspension or leave falls in the period from May 1, 2021, through December 31, 2021.

2. They pay compulsory social insurance premiums in the month preceding the date they suspend performance of their labor contracts or take leaves without pay.

Article 14. Support levels and payment method

1. Support levels:

a/ VND 1,855,000 per person, for employees who suspend performance of their labor contracts or take leaves without pay for between 15 consecutive days and under 1 full month (30 days);

b/ VND 3,710,000 per person, for employees who suspend performance of their labor contracts or take leaves without pay for 1 month (30 days) or more.

2. Pregnant employees are entitled to an addition of VND 1,000,000 per person; employees who nurse their birth children or adopted children or provide alternative care for under-6 children are entitled to an addition of VND 1,000,000 per child and the support will be provided for only one person who is the parent or caregiver of the child.

3. Payment method: lump-sum payment.

Article 15. Dossier of request for support

1. A copy of the agreement on suspension of performance of a labor contract or on leave without pay.

2. A list of employees certified by the social security agency, made according to Form No. 05 provided in the Appendix to this Decision.

3. A certified copy or a copy enclosed with the original for collation of one of the following papers: paper proving the employee’s pregnancy; the child’s birth certificate; certificate of child adoption; or the competent agency’s decision on handover and receipt of the child for alternative care, for those specified in Clause 2, Article 14 of this Decision.

Article 16. Order and procedures for implementation

1. An enterprise, cooperative, public non-business unit or education institution shall send a request to a social security agency for the latter to give certification of its employees’ participation in social insurance. Within 2 working days after receiving the request, the social security agency shall give the certification.

2. An enterprise, cooperative, public non-business unit or education institution shall send a dossier specified in Article 15 of this Decision to the district-level People’s Committee of the locality where its head office is located. The deadline for dossier receipt is January 31, 2022.

3. Within 2 working days after receiving a complete dossier, the district-level People’s Committee shall appraise and submit it to the provincial-level People’s Committee.

4. Within 2 working days after receiving a complete dossier, the provincial-level People’s Committee shall issue a decision approving the list of support beneficiaries and support amounts and, at the same time, direct the payment of support amounts. In case of disapproval, the provincial-level People’s Committee shall issue a notice, clearly stating the reason.

Chapter V

SUPPORT POLICIES FOR EMPLOYEES WHO CEASE WORKING

Article 17. Support beneficiaries, conditions for support receipt

Employees will be entitled to support when fully satisfying the following conditions:

1. They work under labor contracts and have to cease working under Clause 3, Article 99 of the Labor Code and are subject to quarantine or put in blocked areas at the request of competent state agencies for at least 14 days during the period from May 1, 2021, through December 31, 2021.

2. They pay compulsory social insurance premiums in the month preceding the month in which they cease working as specified in Clause 3, Article 99 of the Labor Code.

Article 18. Support level and payment method

1. Support level: VND 1,000,000 per person.

2. Pregnant employees are entitled to an addition of VND 1,000,000 per person; employees who nurse their blood children or adopted children or provide alternative care for under-6 children are entitled to an addition of VND 1,000,000 per child and the support will be provided for only one person who is the parent or caregiver of the child.

3. Payment method: lump-sum payment.

Article 19. Dossier of request for support

1. A copy of the competent state agency’s document requesting quarantine for COVID-19 prevention and control during the period from May 1, 2021, through December 31, 2021.

2. A list of employees certified by the social security agency, made according to Form No. 06 provided in the Appendix to this Decision.

3. A certified copy or a copy enclosed with the original for collation of one of the following papers: paper proving the employee’s pregnancy; the child’s birth certificate; certificate of child adoption; or the competent agency’s decision on handover and receipt of the child for alternative care, for those specified in Clause 2, Article 18 of this Decision.

Article 20. Order and procedures for implementation

1. An employer shall send a request to the social security agency for the latter to give certification of the concerned employee’s participation in social insurance. Within 2 working days after receiving the request, the social security agency shall give the certification.

2. The employer shall send a dossier specified in Article 19 of this Decision to the district-level People’s Committee of the locality where its/his/her head office is located. The deadline for dossier receipt is January 31, 2022.

3. Within 2 working days after receiving a complete dossier, the district-level People’s Committee shall appraise and submit it to the provincial-level People’s Committee.

4. Within 2 working days after receiving a complete dossier, the provincial-level People’s Committee shall issue a decision approving the list of support beneficiaries and support amounts and, at the same time, direct the payment of support amounts. In case of refusal of such approval, the provincial-level People’s Committee shall issue a notice, clearly stating the reason.

5. Within 2 working days after receiving the support amount from the provincial-level People’s Committee, the employer shall pay it to the concerned employee.

Chapter VI

SUPPORT FOR EMPLOYEES WHO TERMINATE THEIR LABOR CONTRACTS BUT ARE INELIGIBLE FOR RECEIPT OF UNEMPLOYMENT ALLOWANCE

Article 21. Support beneficiaries, conditions for support receipt

Employees working in enterprises, cooperatives, public non-business units or education institutions that have to cease operation at the request of competent state agencies for COVID-19 prevention and control during the period from May 1, 2021, through December 31, 2021, will be entitled to support when fully satisfying the following conditions:

1. They pay compulsory social insurance premiums in the month preceding the date they terminate their labor contracts.

2. They terminate their labor contracts during the period from May 1, 2021, through December 31, 2021, but are ineligible for receipt of unemployment allowance, except the following cases:

a/ They unilaterally terminate their labor contracts in contravention of law.

b/ They receive pension or monthly working capacity loss allowance.

Article 22. Support level and payment method

1. Support level: VND 3,710,000 per person.

2. Pregnant employees are entitled to an addition of VND 1,000,000 per person; employees who nurse their blood children or adopted children or provide alternative care for under-6 children are entitled to an addition of VND 1,000,000 per child and the support will be provided for only one person who is the parent or caregiver of the child.

3. Payment method: lump-sum payment.

Article 23. Dossier of request for support

1. A request for support, made according to Form No. 07 provided in the Appendix to this Decision.

2. A certified copy or copy enclosed with the original for collation of one of the following papers:

a/ The expired labor contract or a document proving the concerned employee’s fulfillment of jobs stated in the labor contract.

b/ The decision on permission for resignation.

c/ The notice of or agreement on termination of the labor contract.

3. A copy of the social insurance book or the social security agency’s certification of the concerned employee’s participation in compulsory social insurance and unemployment insurance.

4. A certified copy or copy enclosed with the original for collation of one of the following papers: paper proving the employee’s pregnancy; the child’s birth certificate; certificate of child adoption; or the competent agency’s decision on handover and receipt of the child for alternative care, for those specified in Clause 2, Article 22 of this Decision.

Article 24. Order and procedures for implementation

1. An employee who wishes to receive support shall send a dossier to the employment service center of the provincial-level Department of Labor, Invalids and Social Affairs of the locality where he/she terminates his/her labor contract. The deadline for dossier receipt is January 31, 2022.

2. Before the 5^th and 20^th every month, the employment service center shall review and draw up a list of employees who are eligible for support receipt and submit it to the provincial-level Department of Labor, Invalids and Social Affairs.

3. Within 2 working days after receiving the list, the provincial-level Department of Labor, Invalids and Social Affairs shall appraise and submit it to the provincial-level People’s Committee.

4. The provincial-level People’s Committee shall approve the list of support beneficiaries and, at the same time, direct the payment of support amounts within 3 working days. In case of disapproval of the list, the provincial-level People’s Committee shall issue a written reply, clearly stating the reason.

Chapter VII

SUPPORT FOR CHILDREN AND PERSONS UNDERGOING COVID-19 TREATMENT OR IN QUARANTINE

Article 25. Support beneficiaries

Children (persons aged under 16 years as defined in the Law on Children) and persons being first generation of infection (F0 persons) who are undergoing COVID-19 treatment or being second generation of infection (F1 persons) who are in quarantine for COVID-19 prevention and control under decisions of competent agencies. 

Article 26. Support levels and periods

1. A meal cost support of VND 80,000/person/day for F0 persons undergoing COVID-19 treatment, during the period from April 27, 2021, through December 31, 2021, shall be provided for their actual treatment period which must not exceed 45 days.

2. A meal cost support of VND 80,000/person/day for F1 persons in quarantine under decisions of competent agencies, during the period from April 27, 2021, through December 31, 2021, shall be provided for at most 21 days.

3. For children currently undergoing COVID-19 treatment or in quarantine:

a/ In addition to the above support, a lump-sum support of VND 1,000,000/child shall be provided.

b/ The state budget shall cover expenses not covered by health insurance and expenses for medical examination and treatment for children who have no health insurance cards.

Article 27. Dossiers, order and procedures for support provision

1. A dossier of request for support for an F0 person undergoing treatment at a medical establishment must comprise:

a/ A list of F0 persons eligible for support, made according to Form No. 8a provided in the Appendix to this Decision.

b/ A hospital discharge paper issued by a medical examination and treatment establishment for a patient who has completely undergone COVID-19 treatment in accordance with law. 

c/ A copy of one of the following papers: birth document, birth certificate, passport, people’s identity card, citizen identity card, and health insurance card.

2. A dossier of request for support for an F1 person undergoing quarantine at a quarantine establishment must comprise:

a/ A list of F1 persons eligible for support, made according to Form No. 8a provided in the Appendix to this Decision.

b/ A competent agency’s decision on quarantine. 

c/ A copy of one of the following papers: birth document, birth certificate, passport, people’s identity card, citizen identity card, and health insurance card.

3. A dossier of request for support for an F0 person whose treatment at a medical establishment is completed before the effective date of this Decision must comprise:

a/ A hospital discharge paper.

b/ Receipts of payments for meals at the medical establishment where he/she has undergone treatment.

c/ A copy of one of the following papers: birth document, birth certificate, passport, people’s identity card, citizen identity card, and health insurance card.

4. A dossier of request for support for an F1 person whose quarantine at a quarantine establishment is completed before the effective date of this Decision or who is in home quarantine must comprise:

a/ A competent agency’s decision on quarantine at a quarantine establishment or home quarantine.

b/ A certificate of quarantine completion.

c/ A copy of one of the following papers: birth document, birth certificate, passport, people’s identity card, citizen identity card, and health insurance card.

d/ Receipts of payments for meals for a person whose quarantine at a quarantine establishment has been completed.

5. Order and procedures:

a/ For persons undergoing treatment or in quarantine at medical establishments or quarantine establishments: A medical establishment or quarantine establishment shall base itself on the dossier specified in Clause 1 or 2 of this Article to make a list of persons undergoing treatment or in quarantine (according to Form No. 8a or No. 8b provided in the Appendix to this Decision) for F0 persons or F1 persons eligible for support, then send such list to the provincial-level People’s Committee. The deadline for dossier receipt is March 31, 2022.

b/ For F0 persons or F1 persons whose treatment at medical establishments or quarantine at quarantine establishments or home quarantine has been completed: Parents or lawful guardians of children or F0 persons or F1 persons shall send a dossier specified in Clause 3 or 4 of this Article to commune-level People’s Committees of localities where they reside. The deadline for dossier receipt is January 31, 2022.

Before the 5^th and the 20^th every month, commune-level People’s Committees shall sum up and make lists (according to Forms No. 8a and No. 8b provided in the Appendix to this Decision) for F0 persons and F1 persons eligible for support, then send such lists to district-level People’s Committees.

Within 2 working days, district-level People’s Committees shall sum up and submit such lists to chairpersons of provincial-level People’s Committees.

c/ Within 2 working days after receiving a complete dossier from a medical establishment or quarantine establishment or district-level People’s Committee, a provincial-level People’s Committee shall approve a list and direct the provision of support. In case of refusal to approve such list, the provincial-level People’s Committee shall reply in writing, clearly stating the reason.

6. Medical establishments, quarantine establishments and commune-level People’s Committees shall fully provide support for F0 persons, F1 persons and children undergoing treatment or in quarantine based on lists approved by provincial-level People’s Committees (according to Form No. 8c provided in the Appendix to this Decision).

Chapter VIII

SUPPORT FOR PUBLIC EMPLOYEES ENGAGED IN ARTISTIC ACTIVITIES AND PERSONS WORKING AS TOUR GUIDES

Section 1

SUPPORT FOR PUBLIC EMPLOYEES ENGAGED IN ARTISTIC ACTIVITIES

Article 28. Support beneficiaries and conditions for support receipt

A public employee engaged in artistic activities will be entitled to support when fully satisfying the following conditions:

1. Being an artistic director, actor/actress or painter holding the rank-IV job title.

2. Working in a public non-business unit with the function of art performance (other than artistic units of the armed forces) and having been requested by a competent state agency to suspend his/her artistic activities for COVID-19 prevention and control for at least 15 days during the period from May 1, 2021, through December 31, 2021.

Article 29. Support level and mode of support provision

1. Support level: VND 3,710,000/person.

2. Mode of support provision: lump-sum payment.

Article 30. Dossiers, order and procedures for support provision

1. Public non-business units with the function of art performance (including also units attached to central agencies) shall make lists of their public employees engaged in artistic activities who satisfy the conditions specified in Article 28 of this Decision (according to Form No. 09 provided in the Appendix to this Decision) and send them to provincial-level Departments of Culture, Sports and Tourism/Departments of Culture and Sports/Departments of Culture, Information, Sports and Tourism of localities where their head offices are located (below collectively referred to as provincial-level specialized agencies in charge of culture). The deadline for dossier receipt is January 31, 2022.

2. Within 3 working days after receiving lists from public non-business units with the function of art performance, a provincial-level specialized agency in charge of culture shall sum up, appraise and submit them to the provincial-level People’s Committee.

3. Within 2 working days after receiving a list from the provincial-level specialized agency in charge of culture, the provincial-level People’s Committee shall issue a decision approving such list and support amount, and at the same time, direct the provision of support. In case of refusal to approve such list, the provincial-level People’s Committee shall notify such in writing, clearly stating the reason.

Section 2

SUPPORT FOR TOUR GUIDES

Article 31. Support beneficiaries and conditions for support receipt

A tour guide will be entitled to support when fully satisfying the following conditions:

1. Holding a tour guide card in accordance with the Law on Tourism.

2. Signing a labor contract with an enterprise providing travel services or enterprise tour guide services or being a member of a socio-professional organization engaged in tour guiding activities, for international tour guides and domestic tour guides; and having been assigned by an organization or individual managing the tourist area or spot, for on-spot tour guides.  

Article 32. Support level and mode of support provision

1. Support level: VND 3,710,000/person.

2. Mode of support provision: lump-sum payment.

Article 33. A dossier of request for support

1. A request for support, made according to Form No. 10 provided in the Appendix to this Decision;

2. A certified copy or a copy enclosed with the original for collation of one of the following documents:

a/ A copy of the labor contract with an enterprise providing travel services or enterprise providing tour guiding services, which remains valid during the period from January 1, 2020, to the time of dossier submission.

b/ A membership card, for employees being members of socio-professional organizations engaged in tour guiding activities.

Article 34. Order and procedures for support provision

1. A tour guide who wishes to receive support shall send a dossier of request for support to the provincial-level Department of Tourism/Department of Culture, Sports and Tourism/ Department of Culture, Information, Sports and Tourism (below collectively referred to as the provincial-level specialized agency in charge of tourism) that has granted the tour guide card to him/her. The deadline for dossier receipt is January 31, 2022.

2. Within 2 working days after receiving a complete dossier of request for support, the provincial-level specialized agency in charge of tourism shall examine it and make a list of tour guides requested to receive support, then submit such list to the provincial-level People’s Committee for decision.

3. Within 2 working days after receiving a complete dossier from the provincial-level specialized agency in charge of tourism, the provincial-level People’s Committee shall issue a decision approving the list of tour guides eligible for support and support amounts, and at the same time direct the provision of support. In case of refusal to approve such list, it shall notify such in writing, clearly stating the reason.

Chapter IX

SUPPORT FOR BUSINESS HOUSEHOLDS

Article 35. Support beneficiaries and conditions for support receipt

A business household will be entitled to support when fully satisfying the following conditions:

1. Having made business registration and tax registration.

2. Having to suspend their business activities for at least 15 consecutive days for COVID-19 prevention and control during the period from May 1, 2021, to December 31, 2021, at the request of a competent state agency.

Article 36. Support level and mode of support provision

1. Support level: VND 3,000,000/business household.

2. Mode of support provision: lump-sum payment.

Article 37. Dossiers, order and procedures for provision of support

1. A business household shall send a request for support, made according to Form No. 11 provided in the Appendix to this Decision, to the commune-level People’s Committee of the locality where its business place is located. The deadline for dossier receipt is January 31, 2022.

2. Within 3 working days after receiving the request, the commune-level People’s Committee shall certify the suspension of business activities of the business household; publicly notify such certification; and sum up and send a list of business households whose business activities are suspended to the district-level Tax Branch.

3. Within 2 working days after receiving the list, the district-level Tax Branch shall assume the prime responsibility for, and coordinate with related agencies in, appraising and sending it to the district-level People’s Committee for summarization.

4. Within 2 working days after receiving the list, the district-level People’s Committee shall review, sum up and submit the list to the provincial-level People’s Committee.

5. Within 2 working days after receiving the list, the provincial-level People’s Committee shall issue a decision approving the list of support beneficiaries and support amounts; and at the same time direct the provision of support. In case of refusal to provide support, it shall notify such in writing, clearly stating the reason.

Chapter X

SUPPORT FOR EMPLOYERS TO BORROW LOANS FOR PAYMENT OF SEVERANCE ALLOWANCE FOR LAID-OFF EMPLOYEES OR PAYMENT OF WAGES TO EMPLOYEES UPON PRODUCTION RECOVERY

Article 38. Conditions for loan borrowing

1. An employer may borrow loans for payment of severance allowance for laid-off employees when fully satisfying the following conditions:

a/ Having contractual employees who are covered by compulsory social insurance up to the month preceding the time when such employees stop working or are laid off for at least 15 consecutive days under Clause 3, Article 99 of the Labor Code during the period from May 1, 2021, through March 31, 2022.

b/ Owing no non-performing loans to credit institutions or foreign bank branches by the date of request for loan borrowing.

2. An employer may borrow loans for payment of wages to employees upon production or business recovery when fully satisfying the following conditions:

a/ For employers that have to suspend their operation at the request of competent state agencies for COVID-19 prevention and control during the period from May 1, 2021, through March 31, 2022:

- Having to suspend their operation at the request of a competent state agency for COVID-19 prevention and control during the period from May 1, 2021, through March 31, 2022.

- Having contractual employees who are covered by compulsory social insurance by the time of request for loan borrowing.

- Having plans on production or business recovery.

- Owing no non-performing loans to credit institutions or foreign bank branches by the time of request for loan borrowing.

b/ For employers engaged in the fields of transportation, aviation, tourism, accommodation services or sending of Vietnamese guest workers for their production or business recovery

- Having contractual employees who are covered by compulsory social insurance by the time of request for loan borrowing.

- Having plans on production or business recovery.

- Owing no non-performing loans to credit institutions or foreign bank branches and having completed the tax finalization for 2020 by the time of request for loan borrowing.

Article 39. Maximum loan amount, lending term and disbursement deadline 

1. For borrowing of loans for payment of severance allowance: The maximum loan amount is equal to the region-based minimum wage level applicable to employees for up to 3 months, depending on the actual period of payment of severance allowance; the loan term is under 12 months. 

2. For borrowing of loans for payment of wages to employees upon production recovery: The maximum loan amount is equal to the region-based minimum wage level applicable to employees currently working under labor contracts. The period of support receipt is up to 3 months, and the loan term is under 12 months.

3. The disbursement of loans by the Vietnam Bank for Social Policies to employers for May, June and July of 2021 shall be carried out only once. The deadline for loan disbursement is April 5, 2022, or upon full disbursement of the loan amount of VND 7,500 billion allocated from the State Bank of Vietnam for refinancing, whichever comes first. 

Article 40. Dossiers, order and procedures for loan borrowing

1. A dossier of request for loan borrowing must comprise:

a/ A request for loan borrowing, made according to Form No. 12a, 12b or 12c provided in the Appendix to this Decision.

b/ A list of employees covered by social insurance, made according to Form No. 13a, 13b or13c provided in the Appendix to this Decision.

c/ A certified copy or a copy enclosed with the original for collation of one of the following documents: enterprise registration certificate or cooperative registration certificate or business household registration certificate; establishment decision issued by the competent state agency (if any); business license or operation license or practice certificate (for conditional business lines or if so required by law); investment license or investment certificate (for enterprises established by foreign investors). 

d/ A power of attorney (if any).

dd/ A copy of the competent state agency’s document requesting the employer to suspend its/his/her operation for COVID-19 prevention and control during the period from May 1, 2021, through March 31, 2022 (for borrowing of loans for payment of wages to employees for production or business recovery).

e/ Plans on production or business recovery, for the subjects specified in Clause 2, Article 38 of this Decision.

g/ A copy of the notice of enterprise income tax finalization for 2020 sent by the tax office to the employer as specified at Point b, Clause 2, Article 38 of this Decision. 

2. Employers shall declare, make lists of, and take responsibility before law for the accuracy and truthfulness of declared numbers of, laid-off employees and contractual employees currently covered by compulsory social insurance; recover their production or business activities and pay wages to their employees; and repay loans in full and on time to the Vietnam Bank for Social Policies and satisfy the conditions for loan borrowing specified in Article 38 of this Decision.

3. An employer shall request a social security agency to certify the list of its/his/her employees currently covered by social insurance. Within 2 working days after receiving such list, the social security agency shall give the certification for use as a basis for the Vietnam Bank for Social Policies to provide loans.

4. Employers shall send dossiers of request for loan borrowing to the Vietnam Bank for Social Policies’ branches of localities where their head offices, branches, representative offices or business places, or places of residence for business households or individuals, are located. The deadline for dossier receipt is March 25, 2022.

5. Within 4 working days after receiving a complete dossier of request for loan borrowing from an employer, the Vietnam Bank for Social Policies shall approve the loan provision. In case of refusal to provide loans, it shall notify such in writing to the employer, clearly stating the reason.

6. Within 3 working days after receiving a loan amount for refinancing, the Vietnam Bank for Social Policies shall disburse it to the employer.

Article 41. Lending source and management expenses

1. The funding source for the Vietnam Bank for Social Policies to provide loans to employers under this Decision is the loan amount of up to VND 7,500 billion allocated from the State Bank of Vietnam for refinancing without collaterals and with an interest rate of 0%/year. The deadline for disbursement of the loan amount is March 31, 2022, or when such amount is fully disbursed, whichever comes first.

2. The state budget’s funds reserved for development investment shall be used to cover management expenses for the Vietnam Bank for Social Policies at the rate of 1%/year of the outstanding balance of loans actually disbursed under this Decision.

Article 42. Conversion of overdue debts and offsetting of credit risks by the Vietnam Bank for Social Policies

1. When a loan becomes due, if the loan-borrowing employer is unable to repay it or breaches the signed credit contract, the Vietnam Bank for Social Policies shall convert the whole remaining outstanding balance of the loan into an overdue debt and apply the overdue debt interest rate of 12%/year. The recovered overdue-debt interest amount shall be cleared against management expenses of the Vietnam Bank for Social Policies annually covered by the state budget.

2. After 3 years from the date an employer’s loan is converted into an overdue debt, after the Vietnam Bank for Social Policies has applied all measures but still failed to recover the loan and the employer is no longer able to repay the loan due to reasons specified in the Vietnam Bank for Social Policies’ risk offsetting regulation, the Vietnam Bank for Social Policies shall sum up and make dossiers for offsetting risks under the guidance of the State Bank of Vietnam and report them to the latter.

3. The State Bank of Vietnam shall assume the prime responsibility for, and coordinate with the ministries, agencies and local administrations in, summing up, considering and deciding on offsetting risks.

4. In case the Vietnam Bank for Social Policies recovers debts which have been written off, such recovered amounts shall be cleared against its management expenses annually covered by the state budget.

Article 43. Offsetting of risks for loans provided for refinancing by the State Bank of Vietnam

The State Bank of Vietnam shall decide on offsetting of risks for loans provided for refinancing to the Vietnam Bank for Social Policies under Point b, Clause 5, Section III of the Government’s Resolution No. 68/NQ-CP of July 1, 2021.

Chapter XI

IMPLEMENTATION PROVISIONS

Article 44. Organization of implementation

1. The Ministers of Labor, Invalids and Social Affairs; Finance; Planning and Investment; and Culture, Sports and Tourism; the Governor of the State Bank of Vietnam; and other ministers, heads of ministerial-level agencies and heads of government-attached agencies shall work out plans on, and coordinate with one another in organizing, the implementation of this Decision according to their functions and tasks; and report cases falling beyond their competence to the Prime Minister for consideration and decision. 

2. The Ministry of Labor, Invalids and Social Affairs shall assume the prime responsibility for, and coordinate with the Government Office and related ministries, sectors and localities in, planning and organizing the provision of online public services via the National Public Service Portal; monitoring, guiding, summing up, updating and reporting results of the provision of support to eligible subjects under this Decision, ensuring interdisciplinary connection for provision of data to the Government reporting information system. 

3. Chairpersons of provincial-level People’s Committees shall organize the provision of support in a public, transparent and lawful manner.

4. On the 25^th of every month, the Vietnam Social Security, the Vietnam Bank for Social Policies, and provincial-level People’s Committees shall report on results of support provision to the Ministry of Labor, Invalids and Social Affairs, Ministry of Finance, Ministry of Planning and Investment, and State Bank of Vietnam for summing up and reporting to the Government under regulations.

5. The Central Committee of the Vietnam Fatherland Front, the Vietnam General Confederation of Labor, and other socio-political organizations shall participate in the dissemination, and coordinate with one another in organizing and supervising the implementation, of this Decision.

6. The implementation of the support policies specified in this Decision must comply with Point 2, Section I of the Government’s Resolution No. 68/NQ-CP of July 1, 2021. Subjects eligible for the support policies specified in this Decision and those of localities may only enjoy the highest support level.

Article 45. Handling of violations

Agencies, organizations and individuals that take advantage of the support policies specified in this Decision for profit-seeking purposes in violation of law shall, depending on nature and severity of their violations, pay compensation for damage, be disciplined, administratively sanctioned or examined for penal liability in accordance with law.

Article 46. Effect

1. This Decision takes effect on the date of its signing.

2. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of provincial-level People’s Committees, and heads of agencies, units and organizations involved in the provision of support to employees and employers that face difficulties caused by the COVID-19 pandemic shall implement this Decision.-

For the Prime Minister
Deputy Prime Minister
LE MINH KHAI

* The Appendix to this Decision is not translated.