Guidelines for calculating the frequency of occupational accidents in order to receive a reduction in compulsory social insurance contributions

Enterprises operating in industries with high risk of occupational accidents and diseases are entitled to a lower social insurance premium rate than the normal payment when meeting the conditions specified in Decree 58/2020/ND- CP , in which there are conditions on the frequency of occupational accidents.

1. Conditions for reduction of social insurance contributions to the Occupational Accident and Disease Fund

In Article 5 of Decree 58/2020/ND-CP stipulating that enterprises operating in industries with high risks of occupational accidents and diseases are entitled to a lower social insurance premium rate than the normal payment rate (which is 0 .3% of the salary fund as a basis for paying social insurance premiums instead of 0.5%) when the following conditions are met:

 - Within 3 years up to the time of the proposal, not to be administratively sanctioned in the form of fine, not to be examined for penal liability for violations of the law on occupational safety, health and safety. social insurance;

- Make periodical reports on occupational accidents, occupational safety and health, accurately, completely and on time for 03 consecutive years before the proposed year;

- The frequency of occupational accidents of the year immediately preceding the proposed year must be reduced by 15% or more compared with the average frequency of occupational accidents of the 03 consecutive years preceding the proposed year, or no occupational accidents shall occur. calculated from 03 consecutive years before the proposed year .

Guidelines for calculating the frequency of occupational accidents in order to receive a reduction in compulsory social insurance contributions

Instructions for calculating the frequency of occupational accidents to receive a reduction in the compulsory social insurance premium (Illustration image)

2. How to calculate the frequency of occupational accidents

According to Article 8 of Circular 27/2021/TT-BLDTBXH , the frequency of occupational accidents serves as the basis for applying a lower premium rate than the normal contribution to the Insurance Fund for Occupational Accidents and Diseases, which is calculated on a per worker basis. awake:

In there:

Ki is the frequency of occupational accidents in year i; Ni is the number of people suffering from occupational accidents and deaths from occupational accidents who are entitled to the occupational accident insurance regime from the Insurance Fund for Occupational Accidents and Diseases from January 1 to the end of January. December 31 in year i;

Pi is the number of employees participating in compulsory social insurance from January 1 to December 31 in year i.

The average frequency of occupational accidents of the 3 years preceding the proposed year is calculated as follows :

In there:

- Ktb is the average occupational accident frequency of 03 consecutive years before the proposed year;

- K1 is the frequency of occupational accidents of the year immediately preceding the proposed year (first year);

- K2 is the frequency of occupational accidents of the year immediately preceding the first year (second year);

- K3 is the frequency of occupational accidents of the year preceding the second year (the third year).

Circular 27/2021/TT-BLDTBXH takes effect from March 1, 2022.

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