7 July, 2016
Government issued Decree no. 37/2016/ND-CP (“Decree 37”) on 15 May 2016 providing details and guidance on the implementation of certain articles of the Law on Occupational Safety and Hygiene in accordance with compulsory insurance for occupational accidents and diseases; in which, providing the contribution rate by the employer to the Insurance fund of occupational accidents and diseases effective from 1 July 2016 to 31 December 2017.
The employer shall contribute 1% of salary as social insurance contribution, particularly:
- Officials and public employees regulated by the law on officials and public employees;
- Persons working under indefinite-term labor contracts and labor contracts with a term of 3 months and longer, and persons working under labor contracts with a term of 1 month but less than 3 months. This point excludes domestic helpers
- Salaried managers of enterprises and cooperatives; and o Others including officers or professional soldiers in the people's army
- Any person who is currently entitled to occupational accident or disease benefits, and victims of occupational accidents or diseases that completed their treatment or are discharged from hospital before 1 July 2016 shall be covered under the regulations of Law on social insurance in 2014 and the further guidance on implementation of occupational accidents and diseases policies that were promulgated before 1 January 2016.
Contributions to social insurance before 30 June 2016 shall be considered as period of contributing insurance to occupational accidents and diseases as regulated in this Decree, except for entities only contributing to the fund of retirement and survivorship as regulated by Law on social insurance.
Employees having labor contracts with a term from 1 full month to less than 3 months shall subject to this regulation from 1 January 2018.
Decree 37 also provides detailed guidance on insurance policies for labor accidents and occupational diseases, the procedures for receiving the support for examination fees and treatment of occupational diseases, the support for costs of training in occupational safety and hygiene.