According to the Decree, the compulsory social insurance premium paid to the occupational accident and disease benefit fund is equal to 0.5% of the statutory base payroll fund 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 administrative units funded by the state budget.

However, as stipulated in Article 5 of Decree No 58/2020/NĐ-CP, enterprises operating in industries with high risks of occupational accidents and diseases shall be entitled to the contribution rate of 0.3% of the statutory base payroll fund for payment social insurance if they meet following eligibility requirements:

• 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;
• 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;
• 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.

Documentation requirements for application for the lower-than-normal rate of contribution to the occupational accident and disease benefit fund includes the written request, authenticated or certified true copy of the report on assessment of occupational safety and hygiene and reduced incidence frequency of workplace accidents as prescribed in the Decree’s Appendix.

Report on assessment of occupational safety and hygiene and reduced incidence frequency of accidents at work serves as a basis to consider eligibility for the lower-than-normal rates of contributions to the occupational accident and disease benefit fund. The occupational safety and hygiene assessment body preparing the report must meet the following requirements: being an organization that is issued with a Level-C certificate of conformance to occupational safety and hygiene training requirements which remains valid according to regulations in force; using their occupational safety and hygiene assessment professionals 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.

The lower-than-normal rate of contribution will be applied for 36 months from the month in which the decision of application of such rate is in force. If the employer still wishes to continue to pay the lower-than-normal rate of contribution to the occupational accident and disease benefit fund, they should prepare a set of application documents as required within 60 days before the expiry of the time limit for application of such rate.