How Do Employees Working in Multiple Places Contribute to Social Insurance?

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According to the provisions of Article 21 of the Labor Code 2012, employees can enter into labor contracts with multiple employers, but they must ensure full performance of the contents agreed upon. In the case of entering into contracts with multiple employers, the participation in social insurance and health insurance by employees is carried out in accordance with Government regulations.

Regarding Social Insurance: According to the provisions of Clause 4, Article 85 of the Law on Social Insurance 2014, employees stipulated at points a and b of Clause 1, Article 2 of this Law, if they enter into labor contracts with multiple employers, shall only pay social insurance for the first concluded labor contract.

According to the provisions of Points a and b, Clause 1, Article 2 of the 2014 Law on Social Insurance, and Clause 1, Article 4 of Decision 595/QD-BHXH, employees who are Vietnamese citizens are required to participate in compulsory social insurance in this case, including:

- Individuals working under an indefinite-term labor contract, a definite-term labor contract, a seasonal labor contract, or a specific job contract with a term of 03 months to less than 12 months, including labor contracts signed between units and representatives according to the law for individuals under 15 years old.

- Individuals working under labor contracts with a term of 01 month to less than 03 months (effective from January 01, 2018).

Regarding Health Insurance: According to Article 13 of the Law on Health Insurance 2008 and Clause 7, Article 1 of the Amended Law on Health Insurance 2014, in the case where the subjects required to participate in health insurance have additional labor contracts that are indefinite-term or have a term of at least 3 months or more, they shall pay health insurance according to the labor contract with the highest salary.

Regarding Unemployment Insurance: According to Article 43 of the Employment Law 2013, employees are required to participate in unemployment insurance when working under labor contracts or employment contracts as follows:

- Labor contracts or employment contracts with an indefinite term;- Labor contracts or employment contracts with a definite term;- Seasonal labor contracts or specific job contracts with a term of from 03 months to less than 12 months.

In the case where employees enter into and are performing multiple labor contracts as stipulated above, the employee and the employer of the first concluded labor contract are responsible for participating in unemployment insurance.

Accident Insurance and Occupational Disease: According to Clause 1, Article 21 of Decision 595/QD-BHYT, if an employee enters into labor contracts with multiple employers, the employer must pay accident insurance and occupational disease insurance according to each labor contract concluded if the employee falls under the mandatory social insurance participation category.

Employees required to participate in mandatory social insurance in this case include those working under labor contracts with an indefinite term and labor contracts with a term of at least 03 months or more, and employees working under labor contracts with a term of 01 month to less than 03 months (effective from January 01, 2018), excluding domestic helpers.

Thus, from the above provisions, it can be seen that when an employee enters into labor contracts with various entities, they shall pay social insurance and unemployment insurance according to the first concluded labor contract, pay health insurance according to the labor contract with the highest salary, and pay accident insurance and occupational disease insurance according to each labor contract (with a term of at least 01 month or more).

- Nguyen Trinh -

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