Insurance, salary policy effective from March 2022

Insurance and salary policy effective from March 2022 (Artwork)

1. Guidelines for calculating the frequency of occupational accidents to reduce the payment of compulsory social insurance

Effective from March 1, 2022, Circular 27/2021/TT-BLDTBXH guiding the calculation of the frequency of occupational accidents in order to receive a reduction in the compulsory social insurance contribution to the Insurance Fund for occupational accidents and diseases as follows:

- The frequency of occupational accidents as the basis for application of a lower premium rate than the normal payment to the Insurance Fund for occupational accidents and diseases is calculated according to the following formula:

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:

+ 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 immediately preceding the second year (the third year).

According to Decree 58/2020/ND-CP , enterprises are proposed to apply social insurance contributions lower than the normal payment to the occupational accident and disease insurance fund (only have to pay 0.3% of the salary fund as a basis for paying social insurance premiums instead of paying social insurance premiums). 0.5%) when satisfying the prescribed conditions, including the condition on the frequency of occupational accidents in the year preceding the proposed year.

2. Salary as the basis for compensation for occupational accidents

According to Circular 28/2021/TT-BLDTBXH , effective from March 1, 2022, salary as the basis for compensation for occupational accidents and diseases, occupational accident allowance and salary as the basis Payments to employees suffering from occupational accidents or diseases and having to take leave from work for treatment or rehabilitation according to the provisions of Clause 3, Article 38 of the Law on Occupational Safety and Health, is calculated on the average of 6 consecutive months. before an occupational accident or an occupational disease.

If the working, apprenticeship, apprenticeship, probationary period is less than 6 months, the salary used as the basis for making compensation and benefits is the average salary of the months preceding the time of occurrence. occupational accident or at the time of being diagnosed with an occupational disease.

In which, the monthly salary is determined for each object as follows:

- For cadres, civil servants, public employees, people in the people's army and people's police, the monthly salary includes salary of rank, position and related allowances (if any). to salary (position allowance, seniority allowance, seniority allowance beyond the bracket).

- For employees working under labor contracts, the monthly salary includes salary, salary allowances and other additional amounts that the two parties have determined in the labor contract.

- For apprentices or apprentices to work for an employer with an apprentice or apprentice salary, the monthly salary is the apprenticeship or apprenticeship salary agreed upon by the two parties;

In case there is no salary for apprentices or apprentices, the salary used as the basis for compensation and allowance is the minimum salary announced by the Government at the location where the apprentice or apprentice works.

- For civil servants and public employees during the probationary period, the monthly salary is the probationary salary according to the decision of the competent authority.

- For employees who are on probationary period, the monthly salary is the probationary salary agreed upon by the two parties in accordance with the provisions of the applicable Labor Code.

3. Guide to increase 7.4% pension and social insurance allowance

Effective from March 15, 2022,   Circular 37/2021/TT-BLDTBXH guiding the adjustment of pensions, social insurance benefits and monthly allowances for a number of subjects as follows:

From January 1, 2022, the pension, social insurance allowance and monthly allowance will be increased by 7.4% compared to the December pension, social insurance allowance and monthly allowance. 2021 applies to pensioners, social insurance benefits and monthly allowances before January 1, 2022, including:

- Cadres, civil servants, workers, public employees and employees (including those who have time to participate in voluntary social insurance, retirees from Nghe An farmer's social insurance fund transferred under Decision No.  41/2009/QD-TTg ; soldiers, people's police and cipher workers who are receiving monthly pensions.

- Officials of communes, wards and townships specified in Decree  92/2009/ND-CP , Decree  34/2019/ND-CP , Decree  121/2003/ND-CP  and Decree  09/1998/ND- CP  is enjoying pension, monthly allowance.

- Persons who are receiving monthly allowance for loss of working capacity as prescribed by law; people who are receiving monthly allowance under Decision  91/2000/QD-TTg , Decision  613/QD-TTg ; rubber workers are enjoying monthly allowance under Decision 206-CP.

4. Increase monthly allowance for elderly and weak commune cadres who have quit their jobs

Circular 2/2022/TT-BNV  guiding the adjustment of monthly allowances from January 1, 2022 for commune, ward and township cadres who have quit their jobs under  Decision 130-CP  dated 20/02 June 1975 of the Government Council and  Decision 111-HDBT  dated October 13, 1981 of the Council of Ministers (effective from March 15, 2022).

Accordingly, an increase of 7.4% of the monthly allowance above the level of allowance enjoyed at the time of December 2021. Specifically, the monthly allowance to be enjoyed from January 1, 2022 (rounded) for the elderly and weak commune-level cadres who have retired is adjusted as follows:

- For cadres who are former Secretary of the Party Committee, Chairman of the Commune People's Committee: VND 2,473,000/month;

(Previously the rate was 2,116,000 VND/month)

- For cadres who are former Deputy Secretary, Vice Chairman, Standing Party Committee member, Secretary of the People's Committee, Secretary of the Commune People's Council, Commune Team Leader, and Chief of the Commune Police: VND 2,400,000/month;

(Previously the rate was 2,048,000 VND/month)

- For the remaining titles: 2,237,000 VND/month.

(Previously the rate was 1,896,000 VND/month)

Note: This mode is applied from January 1, 2022.

Jewel

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