Temporary suspension of voluntary occupational accident insurance contributions for employees working without employement contracts in Vietnam from January 1, 2025

Temporary suspension of voluntary occupational accident insurance contributions for employees working without employement contracts in Vietnam from January 1, 2025​ (Image from the Internet)

On November 1, 2024, the Government of Vietnam issued Decree 143/2024/ND-CP regarding social insurance for occupational accidents on a voluntary basis for employees not working under an employment contract.

1. Temporary suspension of voluntary occupational accident insurance contributions for employees working without employement contracts in Vietnam from January 1, 2025​ 

According to the provisions in Article 13 of Decree 143/2024/ND-CP, the temporary suspension of voluntary occupational accident insurance contributions for employees not working under employment contracts is carried out as follows:

- When the deadline for voluntary occupational accident insurance contributions, as stipulated in point b of clause 4 Article 11 of Decree 143/2024/ND-CP, is exceeded and the employee participating in voluntary occupational accident insurance does not make contributions, it is considered a temporary suspension of contributions.

“Article 11. Methods and levels of contributions for employees participating in voluntary occupational accident insurance

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4. The timing for contributing to occupational accident insurance under the payment method stipulated in clause 1 of this Article is implemented as follows:

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b) The next time, within 10 days before the end of the contribution cycle.”

- Those who are temporarily suspending voluntary occupational accident insurance contributions, if they wish to continue, must re-register their payment method according to the provisions in Article 17 of Decree 143/2024/ND-CP as follows:

+ The dossier for re-registering the payment method as a basis for voluntary occupational accident insurance contributions includes:

++ Social insurance book;

++ Social insurance participation declaration.

+ Resolving the re-registration of voluntary occupational accident insurance payment method

++ Participants in voluntary occupational accident insurance submit the application specified in clause 1 Article 17 of Decree 143/2024/ND-CP to the social insurance agency;

++ The social insurance agency is responsible for processing it on the day for cases where the application is complete as regulated. If not resolved, a written response with clear reasons must be provided.

2. Resolving registration and issuance of social insurance books from January 1, 2025 in Vietnam

The resolution of registration and issuance of social insurance books for occupational accidents on a voluntary basis for employees not working under employment contracts is carried out in accordance with Article 16 of Decree 143/2024/ND-CP as follows:

- Employees submit the registration application, re-issuance of the social insurance book, and document for information adjustment in accordance with Articles 14 and 15 of Decree 143/2024/ND-CP to the social insurance agency.

- The social insurance agency is responsible for issuing the social insurance book within the following time frames:

+ 07 days from the date of receipt of a complete application for those participating in voluntary social insurance for the first time;

+ 15 days from the date of receipt of a complete application for re-issuing the social insurance book; in complex cases requiring verification of contribution time, no more than 45 days. If not issued, a written explanation with reasons must be provided;

+ 10 days from receiving a complete application for adjustments to social insurance participation information for employees, the social insurance agency must re-issue the social insurance book. If not resolved, a written explanation with reasons must be provided.

Refer to the Decree 143/2024/ND-CP, effective from January 1, 2025.

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