With the complicated development of the COVID-19 pandemic, the Government and the Prime Minister issued the Resolution 68/NQ-CP on July 1, 2021 on Policies to support employees and employers facing difficulties due to the COVID-19 pandemic and the Decision 23/2021/QD-TTg on July 7, 2021 stipulating the implementation of a number of policies to support employees and employers facing difficulties due to the COVID-19 pandemic to minimize the negative impacts of the pandemic.