Chương III Nghị định 58/2020/NĐ-CP: Hồ sơ, trình tự thủ tục và thời hạn thực hiện mức đóng thấp hơn mức đóng bình thường vào quỹ bảo hiểm tai nạn lao động, bệnh nghề nghiệp

Chapter III

DOCUMENTATION REQUIREMENTS, APPLICATION PROCESSES, PROCEDURES AND TIME LIMITS FOR LOWER-THAN-NORMAL RATES OF CONTRIBUTIONS TO THE OCCUPATIONAL ACCIDENT AND DISEASE BENEFIT FUND

Article 6. Documentation requirements for application for the lower-than-normal rate of contribution to the occupational accident and disease benefit fund

1. Written request form prescribed by using the Form 01 given in an Appendix hereto.

2. Authenticated or certified true copy of the report on assessment of occupational safety and hygiene and reduced incidence frequency of workplace accidents, prepared by the occupational safety and hygiene assessment body prescribed in Article 7 of this Decree. Report on assessment of occupational safety and hygiene and reduced incidence frequency of accidents at work prescribed in the Form 02 given in the Appendix hereto.

Article 7. Report on assessment of occupational safety and hygiene, and reduced incidence frequency of workplace accidents serving as a basis to consider eligibility for the lower-than-normal rates of contributions to the occupational accident and disease benefit fund

The report on assessment of occupational safety and hygiene, and reduced incidence frequency of workplace accidents, referred to in clause 2 of Article 6 herein shall be prepared by the occupational safety and hygiene assessment body that meets the following requirements:

1. The assessment body is an organization that is issued with a Level-C certificate of conformance to occupational safety and hygiene training requirements (being trained to qualify as occupational safety and hygiene practitioner) which remains valid according to regulations in force.

2. Their occupational safety and hygiene assessment professionals must be employed during the assessment process.   The assessment professional must be the assessment body’s tenured occupational safety and hygiene trainer who is trained and tested to ensure conformance to requirements concerning occupational safety and hygiene assessment regulated by the Ministry of Labor – War Invalids and Social Affairs.

Article 8. Application processes and procedures for grant of decision on application of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund

1. If the employer wishes to have access to the lower-than-normal rate of contribution to the occupational accident and disease benefit fund, they shall submit 01 set of documents directly or online or by post as prescribed in Article 6 of this Decree to the Ministry of Labor, War Invalids and Social Affairs.

2. Within 30 working days from receipt of the full set of application documents from the employer, the Ministry of Labor, War Invalids and Social Affairs shall take the following steps:

a) Send the written request to the Department of Labor - Invalids and Social Affairs for their assessment of the employer’s compliance with the law on occupational safety and hygiene by using the Form 03 given in the Appendix hereto;

b) Post information about agencies, units, enterprises and organizations on the web portal of the Ministry of Labor - Invalids and Social Affairs to collect public comments for at least 10 days;

c) Conduct any assessment and consider any decision on the application of the new contribution rate lower than the ordinary rate of contribution to the occupational accident and disease benefit fund according to the Form 04 given in the Appendix hereto; send or inform results directly or online or by post to enterprises and social insurance agencies for further implementation purposes.

d) In case of ineligibility for the lower-than-normal rate of contribution, a reply, enclosing clear explanations for such ineligibility, must be sent to the applicant employer.

Article 9. Time limits for implementation of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund

1. The time limit for application of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund which is prescribed in point b of clause 1 of Article 4 herein is 36 months from the month in which the decision of application of such rate is in force.

2. Within 60 days before the expiry of the time limit for application of such rate as prescribed in clause 1 of this Article, if the employer still wishes to continue to pay the lower-than-normal rate of contribution to the occupational accident and disease benefit fund, then they should prepare 1 set of application documents the same as those prescribed in Article 6, and apply according to the processes and procedures stipulated in Article 8 of this Decree.

Article 10. Withdrawal and revocation of the decision on modification and application of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund

1. The Ministry of Labor, War Invalids and Social Affairs shall be authorized to withdraw and revoke the decision on modification and application of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund.

2. The decision on modification and application of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund prescribed in point c of clause 2 of Article 8 herein will be withdrawn or revoked if:

a) The employer commits any fraudulent act or falsification of documents included in the set of application documents for the lower-than-normal rate of contribution to the occupational accident and disease benefit fund;

b) The employer violates the law on occupational safety, hygiene and social insurance to the extent that they are subject to any administrative monetary fine or criminal prosecution during the validity period of their entitlement to the lower-than-normal rate of contribution to the occupational accident and disease benefit fund;

c) The employer fails to make workplace accident reports or reports on assessment of occupational safety and hygiene during the period of their entitlement to the lower-than-normal rate of contribution to the occupational accident and disease insurance fund;

d) Hired occupational safety and hygiene assessment body commits any act of fraudulence which leads to any change in eligibility conditions serving as a basis for application for the reduction in the contribution rates as prescribed in Article 5 herein.

3. The employer committing any acts prescribed at point a of clause 2 of this Article shall assume the following responsibilities:

a) Reimburse the differential amount deducted during the period of implementation of the decision on modification and application of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund;

b) Pay contributions at the rate equaling 1% of the statutory base payroll for the 36-month period from the date on which the decision on modification and application of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund expires due to withdrawal or revocation.

4. The employer in breach of point b and c of clause 2 of this Article shall be responsible for paying contributions at the rate equaling 0.5% of the statutory base payroll as usual to the occupational accident and disease benefit fund from the date on which the decision on modification and application of the lower-than-normal rate of contribution to the occupational accident and disease benefit fund expires due to withdrawal or revocation.

5. In case of any fraudulent act committed by the hired occupational safety and hygiene assessment body, the following actions shall be taken:

a) In case any fraudulent act of that body results in any changes in eligibility conditions serving as a basis for application for the reduction in the contribution rates as provided in Article 5 of this Decree (in fact, the employer does not satisfy these conditions), the employer shall reimburse the differential amount stipulated in point a of clause 3 of this Article, and concurrently pay the normal contribution rate as specified in clause 4 of this Article;

b) In case any fraudulent act of that body does not lead to any changes in the employer’s conformance to eligibility conditions serving as a basis for application for the reduction in the contribution rates as prescribed in Article 5 herein, the employer may continue to make contributions at the lower-than-normal rates to the occupational accident and disease benefit fund;

c) Occupational safety and hygiene assessment bodies and professionals who commit any fraudulent acts shall not obtain recognitions of occupational safety and hygiene assessment results that serve as a basis for consideration of application of the rates of contribution to the occupational accident and disease benefit fund within 03 years of receipt of the conclusion on these fraudulent acts; and at the same time, shall be sanctioned in accordance with the law on administrative penalties or criminal prosecution to the extent of their violation.