Chương II Nghị định 58/2020/NĐ-CP: Mức đóng và phương thức đóng vào quỹ bảo hiểm tai nạn lao động, bệnh nghề nghiệp

Chapter II

RATES AND METHODS OF CONTRIBUTION TO THE OCCUPATIONAL ACCIDENT AND DISEASE BENEFIT FUND

Article 4. Rates and methods of contribution to the occupational accident and disease benefit fund

1. Based on the statutory base payroll, the employer shall pay monthly social insurance contributions for the benefit of their insured employees in accordance with points a, b, c, d, dd and h of clause 1 of Article 2 and clause 2 of Article 2 in the Law on Social Insurance, except domestic workers, at one of the following rates:

a) Normal contribution rate shall be equal to 0.5% of the statutory base payroll, which is applicable to employees who are public officials, civil servants or public employees, and members of the armed forces under the control of authorities of the Party and State, socio-political organizations, military, public security forces or public service units funded by the state budget;

b) The contribution rate equaling 0.3% of the statutory base payroll shall be applicable to enterprises that satisfy the conditions specified in Article 5 herein.

2. Employers shall make monthly contributions to the occupational accident and disease benefit fund at the rate equaling 0.5% of the base pay rate for the benefit of each employee as provided in point e of clause 1 of Article 2 in the Law on Social Insurance.

3. As for employers who are enterprises, cooperatives, sole proprietary business households or cooperative alliances operating in such fields as agriculture, forestry, fishery or salt production, if they receive piecework or lump-sum pay, the monthly contribution rate shall be bound to corresponding requirements imposed in each circumstance specified in points a and b of clause 1 of this Article. Contributions shall be made on a monthly, quarterly or biannual basis.

Article 5. Cases on eligibility for the lower-than-normal rate of contribution to the occupational accident and disease benefit fund

Enterprises operating in industries with high risks of occupational accidents and diseases shall be entitled to the contribution rates specified at point b of clause 1 of Article 4 herein if they conform to following eligibility requirements:

1. Within three years prior to the submission date, they have not been subject to any administrative monetary fine or any criminal prosecution for their violation against laws on occupational safety, hygiene and social insurance;

2. They have submitted periodic reports on workplace accidents, occupational safety and hygiene in an accurate, sufficient and timely manner within three consecutive years prior to the submission year;

3. Frequency rate of occupational accidents in the year preceding the submission year must drop by at least 15% of the average frequency of workplace accidents in 3 consecutive years prior to the submission year, or have not had any occupational accident 3 years preceding the submission year.