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This Decree stipulates the time and monthly salary amount as the basis for calculating the entitlement to the regimes of occupational accidents and diseases as follows:

- The period of the entitlement to occupational accidents or occupational diseases is the total period of an employee contributing to the insurance fund for occupational accidents and occupational diseases;

- If the period of an employee taking leave to enjoy the sickness regimes or the period of unemployment or unpaid leave of work lasts 14 working days or more in a month, the employer therefore will not pay for the premiums of occupational accident and occupational disease insurance and that month will not be counted in the period of paying insurance premiums to the insurance fund for occupational accidents and diseases, except for cases of suffering from occupational accidents within the first month of contribution to the fund;

- The period an employee takes leave to enjoy maternity benefits from 14 working days or more in the month that the employer is not required to contribute to the fund for occupational accidents and diseases but it will be counted as the period of insurance payment to the fund for occupational accidents and diseases, specifically as follows:

+ In case the labor contract expires while the employee is on maternity leave, the maternity leave period from the time of leaving until the labor contract expires is regarded as the time of contributing to the fund for occupational accidents and diseases; the maternity leave period after the expiry of the labor contract is not counted as the time amount of paying insurance premiums to the fund for occupational accidents and diseases;

+ The maternity leave period of an employee who terminates his/her labor contract, working contract or quitting his/her job before the time of giving birth or adopting a child under 06 months old is not counted in the time amount of paying insurance premiums to the fund for occupational accidents and diseases;

+ In case a female employee goes to work before the expiry of the maternity leave period as prescribed, the period of time to enjoy the maternity benefits from when she takes leaves until going back to work before the expiry of maternity leave period is counted in the time amount of paying insurance premiums to the fund for occupational accidents and diseases. Starting since when they go to work before the expiry of the maternity leave period, female employees are still entitled to the maternity regimes until the expiry of the term but the employer must pay insurance premiums to the fund for occupational accidents and diseases;

+ In case the father or the nurturer, or the gestational surrogacy father and mother enjoy the maternity benefits without taking leave, the employer still has to pay insurance premiums to the fund for occupational accidents and diseases, etc.