The Vietnam government has approved relief measures for employers through Resolution No. 68/NQ-CP of 1 July 2021, with the implementation of the measures provided by Decision No. 23/2021/QD-TTg of 7 July 2021. The relief measures are being provided in response to the continued impacts of the COVID-19 pandemic and include a reduction in the contribution rate for labor accident and occupational disease insurance from 0.5% to 0.0% during the period 1 July 2021 to 30 June 2022, with the savings meant to be used for COVID-19 prevention activities. Further, a suspension of payments to the retirement and survivorship fund is...