Decision 23/2021/QD-TTg stipulates the implementation of several policies to support workers and employers facing difficulties due to COVID-19.

DECISION

REGULATIONS ON THE IMPLEMENTATION OF CERTAIN POLICIES TO SUPPORT WORKERS AND EMPLOYERS FACING DIFFICULTIES DUE TO THE COVID-19 PANDEMIC

Based on the Law on Organization of the Government dated June 19, 2015; and the Law amending and supplementing a number of articles of the Law on Organization of the Government and the Law on Organization of Local Government dated November 22, 2019;

In implementation of Resolution No. 68/NQ-CP dated July 1, 2021, of the Government on a number of policies to support workers and employers facing difficulties due to the COVID-19 pandemic;

As requested by the Minister of Labour, Invalids and Social Affairs;

The Prime Minister has issued a Decision stipulating the implementation of several policies to support workers and employers facing difficulties due to the COVID-19 pandemic.

Chapter I

REDUCING CONTRIBUTIONS FOR WORKPLACE ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE

Article 1. Eligible recipients

Employers contribute to the Occupational Accident and Disease Insurance Fund for employees who are subject to occupational accident and disease insurance schemes as prescribed by the law on social insurance and the law on occupational safety and health (excluding cadres, civil servants, public employees, members of the people's armed forces, and employees in agencies of the Party, State, administrative agencies, and public service units receiving salaries from the state budget).

Employers will fully support employees with the amount of reduced contributions to the Occupational Accident and Disease Insurance Fund to prevent and control COVID-19.

Article 2. Contribution rates and periods of application of contribution rates to the Occupational Accident and Occupational Disease Insurance Fund

1. Contribution rate: 0% of the wage fund used as the basis for social insurance contributions.

2. Application period: 12 months, from July 1, 2021 to June 30, 2022.

Article 3. Registration, selection of payment methods, use and management of the Occupational Accident and Occupational Disease Insurance Fund

1. Registration, selection of payment methods, use, and management of the Occupational Accident and Occupational Disease Insurance Fund shall be carried out in accordance with the provisions of the law on social insurance and the law on occupational safety and health.

2. The period of occupational accident and disease insurance contributions as stipulated in Article 2 of this Decision shall be counted towards eligibility for occupational accident and disease insurance benefits.

Chapter II

SUPPORT FOR WORKERS AND EMPLOYERS TO TEMPORARILY SUSPEND CONTRIBUTIONS TO PENSION AND DEATH BENEFIT FUNDS

Article 4. Eligible recipients

Both employees and employers are subject to mandatory social insurance as stipulated in Article 2 of the Social Insurance Law.

Article 5. Conditions for support

1. Employers who have paid full social insurance contributions or are temporarily suspending contributions to the Pension and Death Benefit Fund until the end of April 2021, and who have been affected by the COVID-19 pandemic resulting in a reduction of 15% or more of their employees participating in social insurance at the time of application compared to April 2021. The number of employees whose social insurance participation is reduced includes:

a) The number of employees whose employment contracts or work agreements were terminated in accordance with the law, minus the number of employees who signed new employment contracts or work agreements during the period from May 1, 2021, to the date the employer submitted the written request.

b) The number of employees whose employment contracts are temporarily suspended for a period of 14 working days or more in the month.

c) The number of employees on unpaid leave for 14 working days or more in the month.

d) The number of employees who are on leave for 14 working days or more in the month.

2. The number of employees participating in social insurance that is reduced under Clause 1 of this Article only includes those working under employment contracts, indefinite-term labor contracts, fixed-term labor contracts of 01 month or more, enterprise managers, and cooperative managers receiving salaries; it does not include employees who retire and receive pensions from May 1, 2021.

Article 6. Period of temporary suspension of contributions to the pension and death benefit fund.

1. Employees and employers who meet the eligibility requirements stipulated in Article 5 of this Decision may temporarily suspend contributions to the retirement and death benefit fund for 6 months, starting from the month the employer submits the application.

2. For cases where contributions to the pension and death benefit fund have been temporarily suspended according to Resolution No. 42/NQ-CP dated April 9, 2020 and Resolution No. 154/NQ-CP dated October 19, 2020 of the Government, if eligible and approved for temporary suspension of contributions to the pension and death benefit fund as stipulated in this Decision, the total period of temporary suspension of contributions to the pension and death benefit fund due to the impact of the COVID-19 pandemic shall not exceed 12 months.

Article 7. Contributions to the pension and death benefit fund.

1. After the suspension period stipulated in Article 6 of this Decision expires, employees and employers shall continue to contribute to the retirement and death benefit fund and make up for the period of suspension (including employees who stopped working but received wages according to Article 99 of the Labor Code). The amount of the make-up contribution shall not be subject to late payment interest as stipulated in Clause 3, Article 122 of the Social Insurance Law.

2. From the time the period of temporary suspension of contributions to the pension and death benefit fund ends, if the employer fails to make up for the suspended contributions, the provisions of Clause 3, Article 122 of the Social Insurance Law shall apply.

3. During the period of temporary suspension of contributions to the pension and death benefit fund, if an employee is eligible for pension benefits, death benefits, or termination of employment contract, the employer and the employee shall make up for the suspension period to settle the employee's benefits.

Article 8. Procedures for implementation

1. From the effective date of this Decision until June 30, 2022, employers shall submit a written request using Form No. 01 in the Appendix attached to this Decision to the social insurance agency where they are participating in social insurance, and simultaneously send one copy to the Department of Labor, War Invalids and Social Affairs for monitoring and supervision.

2. Within 05 working days from the date of receiving the employer's application, the social insurance agency is responsible for reviewing and processing the request to temporarily suspend contributions to the retirement and death benefit fund; if the request is not approved, a written response must be provided stating the reasons.

3. For cases requesting a temporary suspension of contributions to the retirement and death benefit fund as stipulated in Article 16 of Government Decree No. 115/2015/ND-CP dated November 11, 2015, detailing some provisions of the Law on Social Insurance regarding compulsory social insurance, the procedures shall be implemented in accordance with Circular No. 59/2015/TT-BLDTBXH dated December 29, 2015, of the Ministry of Labor, War Invalids and Social Affairs, detailing and guiding the implementation of some provisions of the Law on Social Insurance regarding compulsory social insurance.

Chapter III

SUPPORTING EMPLOYERS IN TRAINING, DEVELOPING, AND UPGRADING THE SKILLS OF THEIR WORKERS TO MAINTAIN EMPLOYMENT.

Article 9. Eligibility and conditions for support

Employers as defined in Clause 3, Article 43 of the Employment Law who submit applications for support between July 1, 2021, and June 30, 2022, will receive support if they meet the following conditions:

1. Pay unemployment insurance contributions for eligible workers for at least 12 months up to the time of requesting assistance.

2. The structure and technology must be changed in accordance with the provisions of Clause 1, Article 42 of the Labor Code.

3. The revenue of the quarter immediately preceding the application for support has decreased by 10% or more compared to the revenue of the same period in 2019 or 2020.

4. Develop a plan or coordinate with vocational education institutions to develop a plan for training, retraining, and upgrading vocational skills to maintain employment for workers, according to Form No. 02 in the Appendix attached to this Decision.

Article 10. Level, duration of support and method of payment

1. The maximum financial support for training, retraining, and upgrading vocational skills is 1.500.000 VND per worker per month. The specific support amount is calculated based on the actual training time for each profession or course. In cases where a training, retraining, or skills upgrading course has odd days that do not constitute a full month, the following principle applies: less than 15 days is counted as half a month, and 15 days or more is counted as one month to determine the support amount.

For training courses and skill development programs with costs exceeding the support level stipulated in this clause, the employer shall bear the excess cost.

2. Support period: Maximum 06 months.

3. Method of payment: Direct payment to the employer according to the approved plan for supporting training, professional development, and skill enhancement.

Article 11. Application documents

1. A written request for financial support for training, retraining, and upgrading vocational skills to maintain employment for workers, along with a declaration of revenue for the quarter immediately preceding the request for support that has decreased by 10% or more compared to the same period in 2019 or 2020, using Form No. 03 in the Appendix attached to this Decision.

2. Written documentation from the employer regarding changes in structure and technology.

3. Training, retraining, and skill upgrading plans to maintain employment as stipulated in Clause 4, Article 9 of this Decision.

4. Confirmation from the social insurance agency that the employer has paid sufficient unemployment insurance contributions for employees who are eligible for unemployment insurance for at least 12 months up to the time of requesting support, and has also paid sufficient unemployment insurance contributions for employees participating in training.

Article 12. Procedures for implementation

1. Employers who need support for training, retraining, and upgrading the vocational skills of their employees to maintain employment shall request the social insurance agency where they are registered to confirm that they have paid sufficient unemployment insurance contributions as stipulated in Clause 4, Article 11 of this Decision. The social insurance agency shall provide confirmation within 02 working days from the date of receiving the employer's request.

2. Employers shall submit the documents as prescribed in Article 11 of this Decision to the Department of Labor, War Invalids and Social Affairs where their head office is located.

3. Within 07 working days from the date of receiving all required documents from the employer, the Department of Labor, War Invalids and Social Affairs shall review and decide on the support according to Form No. 04a in the Appendix attached to this Decision. The support decision shall be sent in both paper and electronic form as prescribed to: the provincial social insurance agency for transferring the support funds, the employer for implementation, and the training institution. In case of non-support, the Department of Labor, War Invalids and Social Affairs shall provide a written response stating the reasons.

4. Within 03 working days from the date of receiving the support decision from the Director of the Department of Labor, War Invalids and Social Affairs, the provincial social insurance agency shall transfer the entire support fund to the employer in one lump sum.

5. Within two working days of receiving the financial support, the employer shall transfer the funds to the training facility in accordance with the approved plan.

6. Within 45 days from the completion of the training, the employer must complete the settlement of training costs with the training institution based on actual expenses and report the results to the Department of Labor, War Invalids and Social Affairs. Within 05 working days of receiving the employer's report, the Department of Labor, War Invalids and Social Affairs shall issue a decision to recover any remaining training costs (if any) and send it to the provincial social insurance agency and the employer for reimbursement to the Unemployment Insurance Fund according to Form No. 04b in the Appendix attached to this Decision.

Chapter IV

SUPPORT FOR WORKERS WHOSE EMPLOYMENT CONTRACTS ARE TEMPORARILY SUSPENDED OR WHO ARE ON UNPAID LEAVE.

Article 13. Eligibility and conditions for support

Workers employed at enterprises, cooperatives, public service units that are self-financing for recurrent or investment and recurrent expenditures, and private educational institutions at the preschool, kindergarten, primary, lower secondary, upper secondary, and vocational education levels (hereinafter referred to as enterprises, cooperatives, public service units, and educational institutions) that have to temporarily suspend operations at the request of competent state agencies to prevent and control the COVID-19 epidemic will receive support if they meet the following conditions:

1. Temporary suspension of the labor contract or unpaid leave for 15 consecutive days or more within the term of the labor contract, calculated from May 1, 2021 to December 31, 2021, and the start date of the temporary suspension of the labor contract or unpaid leave is between May 1, 2021 and December 31, 2021.

2. Currently participating in mandatory social insurance in the month immediately preceding the time the employee temporarily suspends the performance of the labor contract or takes unpaid leave.

Article 14. Level of support and method of payment

1. Level of support:

a) VND 1.855.000 per person for employees whose labor contracts are temporarily suspended or who are on unpaid leave for 15 consecutive days or more but less than one month (30 days).

b) VND 3.710.000 per person for employees whose labor contracts are temporarily suspended or who are on unpaid leave for 01 month (30 days) or more.

2. Pregnant employees receive an additional support of VND 1.000.000 per person; employees raising biological or adopted children, or providing alternative care for children under 6 years old, receive an additional support of VND 1.000.000 per child under 6 years old, and this support is only provided to one person, either the mother, father, or alternative caregiver.

3. Payment method: One-time payment to the employee.

Article 15. Application documents

1. A copy of the agreement to temporarily suspend the employment contract or take unpaid leave.

2. A list of employees certified by the social insurance agency according to Form No. 05 in the Appendix attached to this Decision.

3. A certified copy or a copy accompanied by the original for verification of one of the following documents: Documents proving the employee is pregnant; Birth certificate or Certificate of live birth of the child; Adoption certificate; Decision on the assignment or acceptance of alternative care for children issued by a competent authority for the subjects specified in Clause 2, Article 14 of this Decision.

Article 16. Procedures for implementation

1. Businesses, cooperatives, public service units, and educational institutions may request the social insurance agency to confirm that their employees are participating in social insurance. Within 02 working days from the date of receiving the request, the social insurance agency shall confirm the employee's participation in social insurance.

2. Enterprises, cooperatives, public service units, and educational institutions shall submit dossiers as prescribed in Article 15 of this Decision to the People's Committee of the district where their head office is located. The deadline for receiving dossiers is no later than January 31, 2022.

3. Within two working days of receiving the complete dossier, the district-level People's Committee shall appraise and submit it to the provincial-level People's Committee.

4. Within two working days of receiving complete documents, the Provincial People's Committee shall issue a decision approving the list and funding for support; and simultaneously direct the implementation of support payments. In case of non-approval, the Provincial People's Committee shall notify in writing and clearly state the reasons.

Chapter V

POLICY TO SUPPORT WORKERS WHO STOP WORKING

Article 17. Eligibility and conditions for support

Workers are eligible for support if they meet the following conditions:

1. Employees working under labor contracts whose work has been suspended according to Clause 3, Article 99 of the Labor Code and who are subject to medical quarantine or are in areas under lockdown as required by competent state authorities for 14 days or more during the period from May 1, 2021 to December 31, 2021.

2. Was participating in mandatory social insurance in the month immediately preceding the month in which the employee ceased work, as stipulated in Clause 3, Article 99 of the Labor Code.

Article 18. Level of support and method of payment

1. Support amount: 1.000.000 VND/person.

2. Pregnant employees will receive an additional support of VND 1.000.000 per person; employees raising biological or adopted children or providing alternative care for children under 6 years old will receive an additional support of VND 1.000.000 per child under 6 years old, and this support is only provided to one person, either the mother, father, or alternative caregiver.

3. Payment method: One-time payment to the employee.

Article 19. Application documents

1. A copy of the quarantine order issued by a competent state agency for COVID-19 prevention and control during the period from May 1, 2021 to December 31, 2021.

2. A list of employees certified by the social insurance agency according to Form No. 06 in the Appendix attached to this Decision.

3. A certified copy or a copy accompanied by the original for verification of one of the following documents: Documents proving the employee is pregnant; Birth certificate or Certificate of live birth of the child; Adoption certificate; Decision on the assignment or acceptance of alternative care for children issued by a competent authority for the subjects specified in Clause 2, Article 18 of this Decision.

Article 20. Procedures for implementation

1. The employer requests the social insurance agency to confirm that the employee is participating in social insurance. Within 02 working days from the date of receiving the request, the social insurance agency will confirm the employee's participation in social insurance.

2. Employers shall submit the documents as prescribed in Article 19 of this Decision to the People's Committee of the district where their head office is located. The deadline for receiving documents is no later than January 31, 2022.

3. Within two working days of receiving the complete dossier, the district-level People's Committee shall appraise and submit it to the provincial-level People's Committee.

4. Within two working days of receiving complete documents, the Provincial People's Committee shall issue a decision approving the list and funding for support; and simultaneously direct the implementation of support payments. In case of non-approval, the Provincial People's Committee shall notify in writing and clearly state the reasons.

5. Within two working days of receiving the financial support from the Provincial People's Committee, the employer shall make the payment to the employee.

Chapter VI

SUPPORT FOR WORKERS WHO TERMINATE THEIR EMPLOYMENT CONTRACTS BUT DO NOT ELIGIBLE FOR UNEMPLOYMENT BENEFITS

Article 21. Eligibility and conditions for support

Workers employed at enterprises, cooperatives, public service units that are self-financing for recurrent or investment and recurrent expenditures, and private educational institutions at the preschool, kindergarten, primary, lower secondary, upper secondary, and vocational education levels that had to cease operations as required by competent state agencies to prevent and control the COVID-19 epidemic from May 1, 2021 to December 31, 2021, are eligible for support if they meet the following conditions:

1. Currently participating in mandatory social insurance in the month immediately preceding the termination of the employee's employment contract.

2. Termination of employment contract during the period from May 1, 2021 to December 31, 2021, but not eligible for unemployment benefits, except for the following cases:

a) The employee unilaterally terminates the employment contract illegally.

b) Receiving a monthly pension or disability allowance.

Article 22. Level of support and method of payment

1. Support amount: 3.710.000 VND/person.

2. Pregnant employees will receive an additional support of VND 1.000.000 per person; employees raising biological or adopted children or providing alternative care for children under 6 years old will receive an additional support of VND 1.000.000 per child under 6 years old, and this support is only provided to one person, either the mother, father, or alternative caregiver.

3. Payment method: One-time payment to the employee.

Article 23. Application for support

1. Request for support using Form No. 07 in the Appendix attached to this Decision.

2. A certified copy or a copy accompanied by the original for verification of one of the following documents:

a) The employment contract has expired or the work under the employment contract has been completed.

b) Decision to terminate employment.

c) Notice or agreement to terminate the employment contract.

3. A copy of the Social Insurance Book or confirmation from the social insurance agency regarding participation in compulsory social insurance and unemployment insurance.

4. A certified copy or a copy accompanied by the original for verification of one of the following documents: Documents proving the employee is pregnant; Birth certificate or Certificate of live birth of the child; Adoption certificate; Decision on the assignment or acceptance of alternative care for children issued by a competent authority for the subjects specified in Clause 2, Article 22 of this Decision.

Article 24. Procedures for implementation

1. Workers in need of assistance should submit their applications to the Employment Service Center under the Department of Labor, War Invalids and Social Affairs in the locality where their employment contract was terminated. The deadline for receiving applications is January 31, 2022.

2. Before the 05th and 20th of each month, the Employment Service Center reviews and compiles a list of eligible workers for support and submits it to the Department of Labor, War Invalids and Social Affairs.

3. Within two working days of receiving the list, the Department of Labor, War Invalids and Social Affairs will appraise it and submit it to the Provincial People's Committee.

4. The provincial People's Committee approves the list of beneficiaries and directs the payment of support within 03 working days. In case of non-approval, the provincial People's Committee shall provide a written response stating the reasons.

Chapter VII

SUPPORT FOR CHILDREN AND INDIVIDUALS UNDERGOING COVID-19 TREATMENT AND MEDICAL ISOLATION

Article 25. Eligible recipients

Children (those under 16 years of age as defined by the Law on Children) and individuals undergoing treatment for COVID-19 infection (F0) or medically quarantined for COVID-19 prevention and control (F1) as decided by competent authorities.

Article 26. Level of support, duration of support

1. Provide a daily meal allowance of VND 80.000 per person for COVID-19 patients (F0) undergoing treatment, from April 27, 2021 to December 31, 2021. The support period will be based on the actual treatment duration, but a maximum of 45 days.

2. Provide a daily food allowance of VND 80.000 per person for individuals undergoing medical quarantine (F1) as decided by competent authorities, from April 27, 2021 to December 31, 2021, for a maximum of 21 days.

3. For children undergoing treatment for COVID-19 infection or in medical isolation:

a) An additional one-time support payment of VND 1.000.000 per child.

b) The state budget shall cover the costs of expenses outside the scope of health insurance and the costs of examination and treatment for children without health insurance cards.

Article 27. Documents, procedures, and steps for implementation

1. The application for support for F0 cases currently being treated at a medical facility includes:

a) List of F0 individuals eligible for the policy according to Form No. 8a in the Appendix attached to this Decision.

b) Discharge papers from a medical facility that prescribed by law, confirming treatment for COVID-19 infection.

c) A copy of one of the following documents: Birth certificate, birth registration certificate, passport, identity card, citizen identification card, health insurance card.

2. The application for support for F1 cases currently undergoing medical quarantine at a quarantine facility includes:

a) List of F1 individuals eligible for the policy according to Form No. 8a in the Appendix attached to this Decision.

b) Decision of the competent authority regarding medical quarantine.

c) A copy of one of the following documents: Birth certificate, birth registration certificate, passport, identity card, citizen identification card, health insurance card.

3. The application for support for F0 cases who have completed treatment at a medical facility before the effective date of this Decision includes:

a) Discharge papers.

b) Receipt for payment of meal fees at the medical facility where treatment was received.

c) A copy of one of the following documents: Birth certificate, birth registration certificate, passport, identity card, citizen identification card, health insurance card.

4. The application for support for F1 individuals who have completed quarantine at a quarantine facility before the effective date of this Decision or who have quarantined at home includes:

a) Decision of the competent authority regarding medical isolation at an isolation facility or home isolation.

b) Certificate of completion of quarantine.

c) A copy of one of the following documents: Birth certificate, birth registration certificate, passport, identity card, citizen identification card, health insurance card.

d) Receipt for payment of meal fees at the quarantine facility for individuals who have completed their quarantine at the facility.

5. Procedures and steps:

a) For cases undergoing treatment or isolation at medical facilities or isolation centers: Medical facilities or isolation centers shall, based on the records specified in Clauses 1 and 2 of this Article, compile a list (according to Forms 08a and 8b in the Appendix attached to this Decision) of F0 and F1 cases eligible for the policy and submit it to the Provincial People's Committee. The deadline for receiving the dossiers is no later than March 31, 2022.

b) For F0 and F1 cases who have completed treatment and quarantine at a facility or at home: Parents or legal guardians of children, F0 and F1 cases shall submit the documents specified in Clauses 3 and 4 of this Article to the People's Committee of the commune where they reside. The deadline for receiving documents is no later than January 31, 2022.

Before the 05th and 20th of each month, the People's Committee at the commune level shall compile and prepare a list (Forms 8a and 8b in the Appendix attached to this Decision) of F0 and F1 cases eligible for policy benefits, and send it to the People's Committee at the district level.

Within two working days, the district-level People's Committee shall compile and submit the report to the Chairman of the provincial-level People's Committee.

c) Within two working days of receiving complete documents from the medical facility, isolation facility, or district-level People's Committee, the provincial-level People's Committee shall approve the list and direct the implementation of support payments. In case of non-approval, the provincial-level People's Committee shall respond in writing and clearly state the reasons.

6. Medical facilities, isolation facilities, and commune-level People's Committees are responsible for fully paying all support allowances to F0 cases, F1 cases, and children undergoing treatment or isolation according to the list approved by the provincial-level People's Committee (Form 8c in the Appendix attached to this Decision).

Chapter VIII

SUPPORTING ARTISTS AND TOUR GUIDE WORKERS

Section 1. SUPPORT FOR OFFICIALS ENGAGED IN ARTS ACTIVITIES

Article 28. Eligibility and conditions for support

Arts professionals are eligible for support if they meet the following conditions:

1. As an art director, actor, or painter, holding a professional title of rank IV.

2. Employees working in public service units with performing arts functions (excluding performing arts units of the armed forces) must temporarily suspend operations for 15 days or more during the period from May 1, 2021 to December 31, 2021 at the request of competent state agencies to prevent and control the COVID-19 epidemic.

Article 29. Level of support and method of payment

1. Support amount: 3.710.000 VND/person.

2. Payment method: One-time payment to the employee.

Article 30. Documents, procedures, and steps for implementation

1. Public non-profit organizations with performing arts functions (including units directly under central agencies) shall compile a list of performing arts staff meeting the conditions stipulated in Article 28 of this Decision (Form No. 09 in the Appendix attached to this Decision) and submit it to the Department of Culture, Sports and Tourism/Department of Culture and Sports/Department of Culture, Information, Sports and Tourism where the head office is located (hereinafter referred to as the provincial-level cultural specialized agency). The deadline for receiving applications is no later than January 31, 2022.

2. Within three working days of receiving the list as requested by the public service unit with performing arts functions, the provincial-level specialized agency on culture shall compile, appraise, and submit it to the Provincial People's Committee.

3. Within two working days of receiving the list from the provincial-level cultural affairs agency, the Provincial People's Committee shall issue a decision approving the list and the support funds; and simultaneously direct the implementation of the support. In case of non-approval, the Provincial People's Committee shall notify in writing and clearly state the reasons.

Section 2. SUPPORT FOR TOUR GUIDES

Article 31. Eligibility and conditions for support

Tour guides are eligible for support if they meet the following conditions:

1. Possess a tour guide license as required by the Tourism Law.

2. Having an employment contract with a travel service business or a tourism guide service provider, or being a member of a socio-professional organization for tourism guides, for international and domestic tour guides; having an assignment from the organization or individual managing the tourist area or tourist destination for tour guides at that location.

Article 32. Level of support and method of payment

1. Support amount: 3.710.000 VND/person.

2. Payment method: One-time payment to the employee.

Article 33. Application documents

1. Request for support using Form No. 10 in the Appendix attached to this Decision;

2. A certified copy or a copy accompanied by the original for verification of one of the following documents:

a) A copy of the employment contract with a travel service business or a tour guide service provider, valid from January 1, 2020 to the date of application.

b) Membership card of a socio-professional organization for tour guides.

Article 34. Procedures for implementation

1. Tour guides needing assistance should submit their applications to the Department of Tourism/Department of Culture, Sports and Tourism/Department of Culture, Information, Sports and Tourism (hereinafter referred to as the provincial-level tourism agency) that issued the tour guide's license. The deadline for receiving applications is January 31, 2022.

2. Within two working days of receiving complete application documents for support, the provincial-level tourism agency shall appraise and compile a list of applications for support to be submitted to the Provincial People's Committee for decision.

3. Within two working days of receiving complete dossiers from the provincial-level tourism specialized agency, the Provincial People's Committee shall issue a decision approving the list and funding for support, and simultaneously direct the implementation of the support. In case of non-approval, the Provincial People's Committee shall notify in writing and clearly state the reasons.

Chapter IX

SUPPORT FOR HOUSEHOLD BUSINESSES

Article 35. Eligibility and conditions for support

Household businesses are eligible for support if they meet the following conditions:

1. Has business registration and tax registration.

2. Businesses must cease operations for 15 consecutive days or more during the period from May 1, 2021 to December 31, 2021, as required by competent state authorities to prevent and control the COVID-19 epidemic.

Article 36. Level of support and method of payment

1. Support level: 3.000.000 VND/business household.

2. Payment method: One-time payment to the business household.

Article 37. Documents, procedures, and steps for implementation

1. Household businesses shall submit requests for support using Form No. 11 in the Appendix attached to this Decision to the People's Committee of the commune where the business is located. The deadline for receiving applications is no later than January 31, 2022.

2. Within 03 working days, the People's Committee of the commune shall confirm the temporary suspension of business operations of the business household; publicly post the information; compile and report it to the Tax Department.

3. Within two working days, the District Tax Office, in coordination with relevant agencies, will appraise the information and submit it to the District People's Committee for compilation.

4. Within two working days, the district-level People's Committee shall review, compile, and submit the report to the provincial-level People's Committee.

5. Within two working days, the Provincial People's Committee shall issue a decision approving the list and funding for support; and simultaneously direct the implementation of the support. In case of non-support, the Provincial People's Committee shall notify in writing and clearly state the reasons.

Chapter X

SUPPORT FOR EMPLOYERS TO BORROW FUNDS TO PAY WAGES DURING WORK HOURS AND FOR PRODUCTION RECOVERY.

Article 38. Loan conditions

1. Employers are eligible to borrow funds to pay wages during work stoppages if they meet the following conditions:

a) There are employees working under contracts who are participating in compulsory social insurance up to the month immediately preceding the time the employee ceases work, and must cease work for 15 consecutive days or more as stipulated in Clause 3, Article 99 of the Labor Code during the period from May 1, 2021 to March 31, 2022.

b) No bad debts at credit institutions and foreign bank branches at the time of loan application.

2. Employers are eligible to borrow funds to pay employee salaries during the resumption of production and business activities if they meet the following conditions:

a) For employers who had to temporarily suspend operations due to requirements from competent state agencies to prevent and control the COVID-19 epidemic during the period from May 1, 2021 to March 31, 2022

– Employers must temporarily suspend operations due to requirements from competent state agencies to prevent and control the COVID-19 epidemic during the period from May 1, 2021 to March 31, 2022.

– There are employees working under contracts who are participating in mandatory social insurance at the time of applying for the loan.

– There is a plan or strategy for restoring production and business operations.

– No outstanding debts at credit institutions or branches of foreign banks at the time of loan application.

b) For employers operating in the fields of transportation, aviation, tourism, accommodation services, and sending Vietnamese workers abroad under contract to restore production and business

– There are employees working under contracts who are participating in mandatory social insurance at the time of applying for the loan.

– There is a plan or strategy for restoring production and business operations.

– No outstanding debts at credit institutions or foreign bank branches, and tax settlements for 2020 have been completed at the time of loan application.

Article 39. Loan amount, loan term, disbursement period

1. Loans for paying wages during work stoppage: The maximum loan amount is equal to the regional minimum wage for the number of employees, for a maximum of 03 months of actual work stoppage; the loan term is less than 12 months.

2. Loans to pay employee salaries during production recovery: The maximum loan amount is equal to the regional minimum wage for employees working under labor contracts. The maximum period for receiving support is 03 months; the loan term is less than 12 months.

3. The disbursement of funds by the Social Policy Bank to employers for May, June, and July 2021 will be carried out in one lump sum; the disbursement deadline is April 5, 2022, or until the entire VND 7.500 billion refinancing loan from the State Bank of Vietnam is disbursed, whichever comes first.

Article 40. Documents, procedures, and steps for implementation

1. The loan application documents include:

a) Loan application form according to mẫu 12a, 12b, 12c in the Appendix issued with this Decision.

b) List of employees currently participating in social insurance according to Forms 13a, 13b, and 13c in the Appendix attached to this Decision.

c) A certified copy or a copy accompanied by the original for verification of one of the following documents: Business registration certificate/Cooperative registration certificate/Household business registration certificate; Establishment decision of a competent state agency (if any); Business license/Operating license/Professional practice certificate (for conditional business sectors or those regulated by law); Investment license/Investment certificate (for enterprises established by foreign investors).

d) Power of attorney (if applicable).

d) A copy of the document stating that the employer had to temporarily suspend operations due to a request from a competent state agency to prevent and control the COVID-19 epidemic during the period from May 1, 2021 to March 31, 2022 (for loans to pay salaries for production and business recovery).

e) A plan or scheme for restoring production and business activities for the subjects specified in Clause 2, Article 38 of this Decision.

g) A copy of the 2020 corporate income tax settlement notice issued by the tax authority to the employer as stipulated in point b, clause 2, Article 38 of this Decision.

2. Employers shall self-declare and compile lists, and be legally responsible for the accuracy and truthfulness of the number of employees who have ceased work, the number of employees working under contracts who are participating in compulsory social insurance; restore production and business, pay wages to employees; and be responsible for repaying loans in full and on time to the Social Policy Bank and meeting the loan conditions as stipulated in Article 38 of this Decision.

3. The employer requests the social insurance agency to confirm the list of employees participating in social insurance. Within 02 working days from the date of receiving the list, the social insurance agency confirms the employees' participation in social insurance, which serves as the basis for the Social Policy Bank to provide loans.

4. Employers submit loan applications to the Social Policy Bank where their headquarters, branch, representative office, business location, or residence (for household businesses and individuals) is located. The deadline for receiving loan applications is no later than March 25, 2022.

5. Within four working days from the date of receiving the complete loan application from the employer, the Social Policy Bank will approve the loan. If the loan is not approved, a written notification stating the reasons will be sent to the employer.

6. Within 03 working days from the date of receiving the refinancing, the Social Policy Bank shall disburse the funds to the employer.

Article 41. Loan capital sources and management costs

1. The capital source for the Social Policy Bank to provide loans to employers as stipulated in this Decision is a refinancing loan of up to VND 7.500 billion, without collateral, at an interest rate of 0% per year from the State Bank of Vietnam. The disbursement period for the State Bank of Vietnam's refinancing loan is until March 31, 2022, or until the entire refinancing fund is disbursed, whichever comes first.

2. The State budget shall allocate management fees from the development investment expenditure source to the Social Policy Bank at a rate of 1% per year on the actual disbursed loan balance as stipulated in this Decision.

Article 42. Transfer of overdue debt and handling of loan risk at the Social Policy Bank

1. Upon loan repayment due date, if the employer fails to repay the loan or violates the signed credit agreement, the Social Policy Bank will transfer the entire remaining loan balance to overdue status and apply an overdue interest rate of 12% per year. The recovered overdue interest will be deducted from the Social Policy Bank's management expenses, which are funded annually by the state budget.

2. After three years from the date the employer's loan becomes overdue, and after the Social Policy Bank has applied all measures without success in recovering the debt and the employer is no longer able to repay the debt due to reasons stipulated in the Social Policy Bank's risk management regulations; the Social Policy Bank shall compile and prepare a risk management file according to the guidelines and report it to the State Bank of Vietnam.

3. The State Bank of Vietnam shall preside over and coordinate with ministries, agencies, and localities to compile, review, and decide on risk management.

4. In cases where the Social Policy Bank recovers a previously written-off debt, the recovered amount will be deducted from the Social Policy Bank's annual administrative expenses, which are funded by the state budget.

Article 43. Risk management of refinancing loans at the State Bank of Vietnam

The State Bank of Vietnam has decided to handle the risks associated with the refinancing loan of the Social Policy Bank in accordance with point b, clause 5, Section III of Government Resolution No. 68/NQ-CP dated July 1, 2021.

Chapter 11

TERMS ENFORCEMENT

Article 44. Implementation

1. The Ministers of the Ministries of Labour, Invalids and Social Affairs; Finance; Planning and Investment; Culture, Sports and Tourism; the Governor of the State Bank of Vietnam; and other Ministers and Heads of ministerial-level agencies and government agencies shall develop plans and coordinate the implementation of this Decision according to their functions and duties; in cases exceeding their authority, they shall report to the Prime Minister for consideration and decision.

2. The Ministry of Labour, Invalids and Social Affairs shall preside over and coordinate with the Government Office and other ministries, sectors, and localities to develop, implement, and provide online public services on the National Public Service Portal; monitor, guide, compile, and update reports on the results of providing support to beneficiaries under this Decision; and connect and integrate reporting data with the Government reporting information system.

3. The Chairpersons of the People's Committees of provinces and centrally-administered cities are responsible for organizing and implementing the plan in a transparent, open, and lawful manner.

4. On the 25th of each month, the Vietnam Social Security, the Social Policy Bank, and the People's Committees of provinces and centrally-administered cities shall report the results of implementation to the Ministry of Labour, Invalids and Social Affairs, the Ministry of Finance, the Ministry of Planning and Investment, and the State Bank of Vietnam for compilation and reporting to the Government as prescribed.

5. We propose that the Central Committee of the Vietnam Fatherland Front, the Vietnam General Confederation of Labor, and other political and social organizations participate in disseminating, coordinating the implementation, and monitoring the execution of this Decision.

6. The implementation of support policies in this Decision must ensure compliance with the provisions of Point 2, Section I of Resolution No. 68/NQ-CP dated July 1, 2021 of the Government. Individuals who simultaneously meet the eligibility criteria for support policies stipulated in this Decision and support policies as prescribed by the locality shall only be entitled to the highest level of support from one policy.

Article 45. Handling of violations

Agencies, organizations, and individuals who exploit the policies stipulated in this Decision for personal gain or violate the law shall, depending on the nature and severity of the violation, be liable for compensation, disciplinary action, administrative penalties, or criminal prosecution in accordance with the law.

Article 46. Enforcement

1. This decision takes effect from the date of signing.

2. Ministers, heads of ministerial-level agencies, heads of government agencies, chairpersons of People's Committees of provinces and centrally-administered cities, and heads of agencies, units, and organizations involved in supporting workers and employers facing difficulties due to the COVID-19 pandemic are responsible for implementing this Decision.