GUIDELINE

FOR THE CONTRIBUTION TO THE OCCUPATIONAL ACCIDENT AND DISEASE INSURANCE FUND

Pursuant to the Law of Occupational hygiene and safety n^o 84/2015/QH13 passed by the National Assembly on June 25, 2016; the Government’s Decree No. 37/2016/ND-CP dated May 15, 2016 on the implementation of certain articles regarding insurance against occupational accidents and diseases in the Law of Occupational hygiene and safety.

Ho Chi Minh City’s Social Insurance Agency provides the following guideline regarding the contributors, rate and method of contribution to the occupational accident and disease insurance fund:

I. Contributor

The individuals mandatorily required to contribute to the occupational accident and disease insurance fund are:

- The contributors to mandatory social insurance (except those contributing solely to the pension and death benefit fund).

- Workers employed under a contract whose duration spans from 01 to 03 months, as of January 01, 2018.

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II. Rate and method of contribution

1. An employer shall contribute, on monthly basis, 1% of its fund of salary on which the employees' social insurance contribution is based.

This rate of contribution shall replace that defined in Point a, Section 2, Article 86 of the 2014’s Law on Social insurance, which expires on July 01, 2016.

2. Employers can apply for making contributions at monthly, 3-month or 6-month intervals if they are companies, cooperatives, household businesses or artels that operate in the sector of agriculture, forestry, fishery or salt making and pay the salary or wage by production or by target.

3. In the event that an employee engages in labor contracts with various employers and contributes to social insurance and occupational accident and disease insurance through one employee, the other employers shall contribute to the employee's insurance against occupational accidents and diseases if such employee is required to contribute to compulsory social insurance.

III. Implementation

1. Employers

1.1. Continue the contribution to the occupational accident and disease fund for employees at the current rate of 1% (the 26% contribution to compulsory social insurance includes the 1% contribution to occupational accident and disease insurance).

1.2. Make a separate list of the employees for whom only the 1% contribution is made owing to their engagement in labor contracts with various employees and having contributed to the occupational disease and accident insurance through another employer.

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2. Social insurance agency

2.1. Collect and allocate the sources of the fund, settle benefits from the occupational accident and disease insurance as per regulations.

2.2. Assign separate administrative codes to those only contributing 1% to the occupational accident and disease insurance.

The full characters of a code: ZCxxxxX

Sectoral code: ZC

Increasing ordinal number of the entities: xxxx

Code of the city or district where an amount of contribution is collected: X

Rate of contribution: 1%

Statistical group code: 40

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p.p. DIRECT
VICE DIRECTOR



Nguyen Thi Thu