From July 1, 2022, businesses will not be able to continue to support the 0% contribution to the occupational accident and disease fund?
- What are the regulations on reducing the insurance premium for occupational accidents and diseases for employees in Vietnam?
- Which organization is responsible for reducing the insurance premiums for occupational accidents and diseases for employees in Vietnam?
- The level of contribution to the Fund for occupational accidents and diseases increased to 0.5%, not supported at 0% from July 1, 2022?
What are the regulations on reducing the insurance premium for occupational accidents and diseases for employees in Vietnam?
According to Decision 23/2021/QD-TTg stipulating the reduction of insurance premiums for occupational accidents and diseases for employees in Vietnam as follows:
- Support object
+ The employer shall contribute to the labor accident and occupational disease insurance fund for employees in Vietnam subject to the occupational accident and disease insurance regime in accordance with the law on social insurance. Associations and laws on occupational safety and health (except for cadres, civil servants, public employees, people in the people's armed forces, employees in agencies of the Party, the State, administrative agencies, public non-business units receiving salaries from the state budget).
The employer supports the entire amount obtained from the reduction of contributions to the Insurance Fund for Occupational Accidents and Diseases for employees in Vietnam to prevent and control COVID-19.
- Rate of payment and time of application of the level of payment to the Insurance Fund for occupational accidents and diseases
+ Rate of contribution: equal to 0% of the salary fund used as the basis for paying social insurance premiums.
+ Application period: 12 months, from July 1, 2021 to the end of June 30, 2022.
- Register to participate, choose the payment method, use and manage the occupational accident and disease insurance fund
+ The registration for participation, selection of payment method, use and management of the occupational accident and disease insurance fund shall comply with the provisions of the law on social insurance and the law on safety and hygiene. labor birth.
+ The period of payment of occupational accident and occupational disease insurance according to the provisions of Article 2 of this Decision is calculated to enjoy the occupational accident and disease insurance regime
From July 1, 2022, businesses will not be able to continue to support the 0% contribution to the occupational accident and disease fund?
Which organization is responsible for reducing the insurance premiums for occupational accidents and diseases for employees in Vietnam?
According to Article 44 of Decision 23/2021/QD-TTg stipulating the reduction of insurance premiums for occupational accidents and diseases for employees in Vietnam:
"Article 44. Implementation organization
1. Ministers of: Labor - Invalids and Social Affairs, Finance, Planning and Investment, Culture, Sports and Tourism, Governor of the State Bank of Vietnam and Ministers, Heads of agencies ministerial-level agencies and government-attached agencies to formulate plans and coordinate in organizing the implementation of this Decision according to their functions and tasks; in case of exceeding its competence, it shall be reported to the Prime Minister for consideration and decision.
2. The Ministry of Labor, War Invalids and Social Affairs shall assume the prime responsibility for, and coordinate with the Government Office and ministries, branches and localities in, developing, implementing and providing online public services on the National Public Service Portal; monitor, guide, summarize and update reports on the results of the implementation of support for subjects under this Decision, connect, and provide reporting data with the Government's information and reporting system.
3. The presidents of the People's Committees of the provinces and centrally-run cities are responsible for organizing the implementation to ensure publicity, transparency and compliance with regulations.
4. On the 25th of each month, the Vietnam Social Security, the Bank for Social Policies, the People's Committees of the provinces and centrally-run cities report on the implementation results to the Ministry of Labor, War Invalids and Social Affairs. , Ministry of Finance, Ministry of Planning and Investment, State Bank of Vietnam to summarize and report to the Government according to regulations.
5. Request the Central Committee of the Vietnam Fatherland Front, the Vietnam General Confederation of Labor and socio-political mass organizations to participate in the dissemination, coordination, implementation and supervision of the implementation of the Decision this.
6. The implementation of support policies in this Decision must comply with the provisions of Point 2, Section I of Resolution No. 68/NQ-CP dated July 1, 2021 of the Government. Subjects who are concurrently eligible for the support policies specified in this Decision and the support policies according to local regulations shall only be entitled to the highest support policy.
Note: Agencies, organizations and individuals that take advantage of the policies specified in this Decision for personal gain or violate the law shall, depending on the nature and seriousness of their violations, pay compensation, be disciplined, sanction administrative violations or examine for penal liability in accordance with law.
The level of contribution to the Fund for occupational accidents and diseases increased to 0.5%, not supported at 0% from July 1, 2022?
According to Official Letter 3288/BHXH/QLT in 2022, guiding the contribution to the occupational accident and disease fund as follows:
The policy of reducing the contribution rate to the occupational accident and disease fund by 0% of the salary fund as a basis for paying social insurance premiums according to the Prime Minister's Decision No. 23/2021/QD-TTg has been implemented. 12 months, from July 1, 2021 to the end of June 30, 2022. Therefore, from July 1, 2022, the employer shall pay the occupational accident and occupational disease insurance fund at the rate of 0.5% of the salary fund as the basis for social insurance payment according to Decree No. 58/2020/ND-CP dated May 25, 2020 stipulating the rate of payment of compulsory social insurance to the Fund for occupational accidents and diseases.
Lê Nguyễn Cẩm Nhung
