Clause 3 of Article 85 in the Law on Social Insurance stipulates: Employees who neither work nor receive salary for 14 working days or more in a month are not required to pay social insurance premiums in that month. This period shall not be counted for the participation of social insurance regimes, except cases of maternity leave.

Clause 4 of Article 85 in the Law on Social Insurance stipulates: An employee who signs labor contracts with many employers shall only pay social insurance premiums under Clause 1 of this Article for the first-signed labor contract.

Clause 2 of Article 43 in the Law on Occupational Safety and Health stipulates: When a worker signs labour contracts with several employers, employers must pay the worker’s insurance premiums for occupational accidents and diseases under each labour contract if the worker is subject to compulsory social insurance. If the worker gets an occupational accident or disease, he/she shall benefit from insurance compensation for such incidents in accordance with the principles for premium payments and compensation stipulated by the Government.

As such, Ms Huong’s situation can be tackled as below: In July 2018, the first company is responsible for premiums relating to compulsory social insurance (for sickness, maternity, occupational accidents and diseases, retirement, and death). When both contracts exist simultaneously from August to December 2018, the first company continues paying the compulsory social insurance, while the second only pays for the insurance of occupational accidents and diseases. As of January 2019, when the first contract ends, the new company will be responsible for all compulsory social insurance.