Circular 26/2017/TT-BLDTBXH guiding the policies of occupational accident and disease insurance in Vietnam

The timeframe and monthly salary serving as the basis for calculating occupational accident and disease policies for employees are as follows:

- The period for calculating occupational accident and disease policies benefits is the total time of BH contributions to the Insurance Fund for occupational accident and disease policies by the employee, allowing for cumulative contribution periods if there are interruptions but excluding any overlapping contribution periods from different labor contracts;

- The period during which an employee does not work or takes unpaid leave for ≥ 14 working days in a month will not require Insurance contributions for occupational accident and disease policies and will not be counted as contribution time to the Insurance Fund for occupational accident and disease policies;

- Employees taking maternity leave for ≥ 14 working days in a month do not have to contribute to the Insurance Fund for occupational accident and disease policies but will still have this period counted as contribution time to the Insurance Fund.

The salary used as the basis for calculating occupational accident and disease policies benefits is the monthly salary immediately preceding the month in which the occupational accident or disease occurred or the final monthly salary with BH contributions to the Insurance Fund for occupational accident and disease policies for the job that caused the occupational disease.

Detailed guidelines can be found in Circular 26/2017/TT-BLDTBXH, effective from December 1, 2017.

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