Question 1: Can the reduction of occupational accident and disease insurance premiums be applied to newly established businesses after July 1st, 2021?

Answer 1: According to the regulations, employers are entitled to a premium rate of 0% of the salary fund as the basis for paying social insurance premiums to the Insurance Fund for Occupational Accidents and Diseases for 12 months (from July 1st, 2021 to June 30th, 2022) for employees eligible for occupational accident and disease insurance (except for officials, public employees, people in the people's armed forces, employees in the agencies of the Party, the State, administrative agencies, public sector entities on the payroll of the state budget).

Therefore, businesses newly established after July 1st, 2021 (except for specific cases) can have their the payment of occupational accident and disease insurance premiums reduced.

Question 2: If the unit is entitled to a reduction in the payment of occupational accident and disease insurance premiums, does it have to pay and finalize the portion of the cost due to the payment reduction with the social insurance agency?

Answer 2: Resolution No. 68/NQ-CP dated July 1, 2021 of the Government and Decision No. 23/2021/QD-TTg of July 7th, 2021 of the Prime Minister do not stipulate that units and enterprises entitled to a reduction of the payment of occupational accident and disease insurance premiums must be settled with the social insurance agency.

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Question 3: The period of reduction in the rate of contribution to the occupational accident and disease insurance according to the Government's Resolution 68/NQ-CP dated July 1st, 2021, will the employee who discovers an occupational disease or occurs an occupational accident be paid as the period of entitlement to occupational accident and disease benefits?

Answer 3: Pursuant to Resolution No. 68/NQ-CP dated July 1, 2021; Article 2, Chapter I of the Prime Minister's Decision No. 23/2021/QD-TTg dated July 7th, 2021 on the implementation of a number of policies to support employees and employers facing difficulty due to the Covid-19 pandemic on reducing the payment of occupational accident and disease insurance premiums and guiding documents on the implementation of the Law on Social Insurance and the Law on Occupational Safety and Health.

The payment period of occupational accident and disease insurance specified in Article 2 of this Decision shall be included in the period qualified for benefits of occupational accidents and diseases.

Question 4: I would like the provincial social insurance agencies to guide the form of support (cash, in-kind, etc), the specific level of monetary support obtained from the reduction in premiums to the Insurance fund for occupational accidents and diseases for the employees.

Answer 4: Pursuant to the provisions of Article 1 of Decision No. 23/2021/QD-TTg dated July 7th, 2021 of the Prime Minister: The employers will provide the monetary support obtained from the reduction in premiums to the Insurance fund for occupational accidents and diseases for the employees in order to combat the COVID-19 pandemic.

Thus, the form of support, the specific level of support for employees combat the COVID-19 pandemic with the full amount obtained from the reduction in premiums to the Insurance fund for occupational accidents and diseases is considered by the employer.

Question 5: Which eligible entities are supported to reduce the payment of occupational accident and disease insurance premiums according to Decision No. 23/2021/QD-TTg?

Answer 5: Article 1 of the Prime Minister's Decision No. 23/2021/QD-TTg dated July 7th , 2021 on implementation of certain policies to support employees and employers in difficulty due to the COVID-19 pandemic regulated that Employers that pay premiums to the Insurance Fund for Occupational Accidents and Diseases for employees eligible for occupational accident and disease insurance as prescribed in law on social insurance and occupational safety and hygiene (except for officials, public employees, people in the people's armed forces, employees in the agencies of the Party, the State, administrative agencies, public sector entities on the payroll of the state budget).

The employers will provide the monetary support obtained from the reduction in premiums to the Insurance fund for occupational accidents and diseases for the employees in order to combat the COVID-19 pandemic.

Question 6: What is the order of dossiers and procedures for the payment reduction of the occupational accident and disease insurance fund?

Answer 6: Based on the management data of collection of social insurance and health insurance premiums, and send a notice on the amount of money obtained from the reduction of contributions to the fund. In case the unit has employees receiving salary from the state budget (public non-business units are partially self-sufficient in recurrent expenditures), the unit shall guide the unit to compile a dossier of adjustment of payment of social and health insurance premiums (Form D02- LT, issued together with Decision No. 1040/QD-BHXH dated August 18, 2020 of VSS) sent to the social insurance agency to reduce the contribution rate to the fund for occupational accidents and occupational diseases according to regulations.

Question 7: In July 2021, the unit has one employee who is enjoying the maternity regime, and it increased again in August 2021. Thus, based on the notice of temporary calculation of the amount of the reduction in premiums to the Insurance fund for occupational accidents and diseases from the social insurance agency, can this person be entitled to the reduction of occupational accident and disease premiums according to regulations?

Answer 7: Pursuant to the Government's Resolution 68/NQ-CP and the Prime Minister's Decision No. 23/2021/QD-TTg on implementation of certain policies to support employees and employers in difficulty due to the COVID-19 pandemic, the employer is entitled to a rate of payment equal to 0% of the salary fund as the basis for paying social insurance premiums to the Occupational Accident and Occupational Health Insurance Fund for 12 months (from July 1st, 2021 to June 30th, 2022 inclusive).

Thus, in August 2021, if the unit increases by 01 employee after taking maternity leave, this laborer will still be counted to reduce occupational accident and disease premiums from August, 2021 to the end of June, 2022 according to regulations.

Question 8: I am an official in a public non-business Unit of the State under a provincial Department, my salary is received through funding from the Department of Finance. Through the media, I got that the Government has supported employers to the reduction in premiums to the Insurance fund for occupational accidents and diseases in order to combat the COVID-19 pandemic. So, shall I myself as well as the colleagues in my unit be received this support package? Please ask the social insurance agency to let us know.

Answer 8: In Article 1 of the Prime Minister's Decision No. 23/2021/QD-TTg dated July 7th, 2021, stipulating on implementation of certain policies to support employees and employers in difficulty due to the COVID-19 pandemic; stipulates the following beneficiaries:

Employers that pay premiums to the Insurance Fund for Occupational Accidents and Diseases for employees eligible for occupational accident and disease insurance as prescribed in law on social insurance and occupational safety and hygiene (except for officials, public employees, people in the people's armed forces, employees in the agencies of the Party, the State, administrative agencies, public sector entities on the payroll of the state budget).

Therefore, he/she is an employee at a public non-business unit receiving salary from the state budget, so he/she is not eligible entities for support to reduce the payment of occupational accident and disease insurance premiums.