On May 27, 05, the Government issued Decree No. 2020/58 / ND-CP, effective from July 2020, 15, regulating the compulsory social insurance premium to the insurance fund for occupational accidents and diseases. industry is lower than the normal contribution rate
Accordingly, businesses that satisfy the following conditions, when proposing, will reduce their compulsory social insurance premium to the Insurance Fund for Occupational Accidents and Diseases from 0,5% (Article 22 of Decision 595 / QD-BHXH) down to 0,3% of the monthly salary fund for payment of social insurance premium (Point b, Clause 1, Article 4 of Decree 58/2020 / ND-CP))
1. Conditions for reducing the level of compulsory social insurance payment to the unemployment insurance fund and occupational disease insurance
According to Article 5 and Point b, Clause 1, Article 4 and Decree 58/2020/ND-CP, effective from July 15, 7, Employers must operate in occupations with high risk of accidents. Employees and occupational diseases are applied to contribute to the Insurance Fund for occupational accidents and diseases at the rate of 2020% of the monthly salary fund on which social insurance premiums are based if the following 0,3 conditions are met:
- Within 03 years up to the time of the proposal, they will not be sanctioned for administrative violations in the form of fines, will not be examined for penal liability for their violations of the law on occupational safety and sanitation and social insurance;
- To make periodical reports on occupational accidents and reports on occupational safety and health accurately, fully and on time within 03 consecutive years before the proposed year;
- The frequency of occupational accidents of the year immediately preceding the proposed year must be reduced by 15% or more compared to the average frequency of occupational accidents of the 03 consecutive years preceding the proposed year, or there shall be no occupational accidents from the 03 consecutive years preceding the proposed year. .
2. Dossier proposing reduction of compulsory social insurance premium
Article 6. Dossier proposing a lower rate of payment to the Insurance Fund for Occupational Accidents and Diseases
1. The written request is made according to Form No. 01 in the Appendix enclosed with Decree 58/2020 / ND-CP
2. Authenticated copy of Report on assessment of occupational safety and sanitation and reduced frequency of occupational accidents performed by the assessment organization of occupational safety and sanitation
3. Procedures for proposing a reduction in compulsory social insurance premium
Step 1: Submit your application
The employer submits a set of documents directly or online to the Ministry of Labor, Invalids and Social Affairs
Step 2: Handling records
The time limit for handling dossiers is 30 days from the date of receiving complete dossiers from employers
Note:
- If the payment is accepted, the time limit for making the lower payment is 36 months from the effective month of the decision to apply the payment.
- Within 60 days before the expiration date for application of the lower payment rate, if the employer still has a need, he/she shall make another set of documents and make the request in the above order.
