À partir du 1er mars 2026, suspension temporaire des cotisations d'assurance sociale pour les entreprises en reprise

The National Assembly has passed the Law on Recovery and Bankruptcy in 2025, which supplements regulations allowing businesses applying recovery procedures to temporarily suspend social insurance (BHXH) contributions. This regulation will officially take effect from March 1, 2026.

According to the Law on Recovery and Bankruptcy in 2025, Article 86 has amended and supplemented a number of articles and clauses of relevant laws and resolutions. Clause 2, Article 86 amends and supplements point a, clause 1, Article 37 of the Law on Social Insurance in 2024.

Accordingly, in case the employer encounters difficulties and has to temporarily suspend production and business, leading to the employee and employer not being able to pay social insurance, or the employer is applied recovery procedures according to the provisions of law on recovery and bankruptcy, they are allowed to temporarily suspend contributions to the pension and death fund. The maximum period of temporary suspension of contributions is no more than 12 months.

Như vậy, so với quy định hiện hành, Luật Phục hồi, phá sản năm 2025 đã bổ sung thêm trường hợp doanh nghiệp đang trong quá trình thực hiện thủ tục phục hồi cũng được tạm dừng đóng BHXH vào quỹ hưu trí và tử tuất. Đây được xem là một trong những giải pháp nhằm giảm bớt áp lực tài chính, tạo điều kiện để doanh nghiệp từng bước khắc phục khó khăn, ổn định sản xuất, kinh doanh.

However, the temporary suspension of social insurance contributions is only temporary. After the suspension period ends or when the enterprise recovers its financial capacity, the employer is still responsible for continuing to fully implement the obligation to pay social insurance contributions according to the provisions of law, thereby ensuring long-term benefits for employees.

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