​The objective is to support employees and employers facing difficulties due to the impact of the Covid-19 pandemic, contributing to the recovery of production and business, minimizing the negative impacts of the pandemic, ensuring the life and safety of employees.

Accordingly, the Government implements 12 support policies. Specifically, the policy to reduce the insurance premium for work-related accidents and occupational diseases; the policy to temporarily suspend contributions to the pension and mortality fund; the policy to support training and job maintenance for employees; the policy to support employees in temporarily suspending labor contracts or taking unpaid leave; the policy to support employees to stop working; the policy to support employees to terminate labor contracts; the policy to support additionally and children; the policy to support business households; loan policy to pay salary for job cessation, pay for production recovery, for employees without labor contracts (freelance employees) and some other specific subjects.

In addition, also supporting a meal allowance of 80,000 VND/person/day for those who have to be treated for Covid-19 (F0) infection, from April 27, 2021 to the end of December 31, 2021, the support period according to the actual treatment time but a maximum of 45 days; Supporting a food allowance of 80,000 VND/person/day for people who have to undergo medical quarantine (F1) according to the decision of the competent state agency, from April 27, 2021 to the end of December 31, 2021, maximum support period of 21 days.

Giving one-time support of 3,710,000 VND/person for art directors, actors, and painters holding class IV professional titles in public non-business units engaged in performing arts (excluding armed force art units) must stop operating for 15 days or more to prevent and control the Covid-19 pandemic from May 01, 2021 to the end of December 31, 2021. Giving one-time support of 3,710,000 VND/person for tour guides who are issued with a tour guide practice card affected by the Covid-19 pandemic from May 01, 2021 to the end of December 31, 2021.

Each subject is only entitled to once in a support policy. Employees who are supported once in cash (except for those who are entitled to additional policies specified in this Resolution) are entitled to only one support regime; not supporting subjects who voluntarily do not participate.

Provinces and cities that have a rate of regulation of revenues distributed to the Central government budget over 60% are self-sufficient in funding for implementation. The Central government budget supports the remaining localities on the following principles: 80% of the actual expenditure as prescribed in this Resolution for the mountainous provinces, the Central Highlands; 60% of the actual expenditure as prescribed in this Resolution for the remaining provinces that have not yet balanced their budgets (besides the mountainous provinces, the Central Highlands); 40% of the actual expenditures as prescribed in this Resolution for the remaining provinces and cities that have the rate of regulation of revenues distributed to the Central government budget.

The support must be timely, to the right subjects, open and transparent, not to take advantage of or profiteer policies; ensure the feasibility and effectiveness of policies and resources for implementation.

Reported by Yen Nhi - Translated by Nguyen Trang