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WEEKLY LEGAL NEWSLETTER FINANCIAL STATEMENTS

COMPULSORY SOCIAL INSURANCE COVERAGE IN THE OCCUPATIONAL ACCIDENT AND OCCUPATIONAL DISEASE INSURANCE FUND SINCE 15.07.2020

On 27.05.2020 last day, the government issued Decree No. 58/2020/ND-CP, which regulated the compulsory social insurance coverage on the Workers ' Compensation fund, occupational disease. This Decree adjusts the closing level into the Workers ' Compensation Insurance Fund, occupational disease (QBHTNLE) with some eligible businesses.

Decree No. 58/2020/ND-CP is in effect on 15.07.2020, replacing Decree No. 44/2017/ND-CP and abolished point B Clause 1 of Article 13 of Decree No. 143/2018/ND-CP.

Accordingly, the monthly employer closes on the wage fund for workers who are prescribed in points A, B, C, D, DD and H clause 1, article 2 and clause 2, article 2 of the Law on Social insurance, except that Labor is a family maid, according to one of the following levels :

Article 5. The case is applied lower level than normal close to the Accident insurance fund, occupational disease

Enterprises operating in high-risk industries on workers ' accidents and occupational diseases apply a closing rate of 0.3% of the wage fund as a base for ensuring the following conditions:

1. Within 03 years up to the point of recommendation not to be sanctioned for administrative violations in the form of fines, without the prosecution of criminal liability for violations of law on safety, hygiene and social insurance;

2. To make periodic reports of workers ' accidents and reports on safety and hygiene of accurate, complete and timely Labor for 03 consecutive years before the proposed year;

3. The frequency of labor accidents of the adjacent year before the proposed year must decrease from 15% or more compared to the average labor accident frequency of 03 years adjacent to the proposed year before or not to occur a labor accident from 03 years adjacent before the year of proposal.

Normal closing level equals 0.5% of wage funds as bases for social INSURANCE; At the same time applied to workers are officers, civil servants, officials and people of the armed forces belonging to the agencies of the party, state, political-social organizations, military, public security, units of public business use the State budget;

The closing rate of 0.3% of the wage fund as a base for SOCIAL insurance is applied to the enterprise ensuring the conditions prescribed in article 5 of Decree 58/2020/ND-CP.

Date Submitted: 23/06/2020 View: 19.915 Print the article
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