Decree No. 44/2017/ND-CP on the contribution rate for mandatory social insurance and the Occupational Accident and Occupational Disease Insurance Fund

DECREE

Prescribing the contribution rate for mandatory social insurance into the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund

The Government issues this Decree prescribing the contribution rate for mandatory social insurance into the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund.

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to Decree No. 39/2016/NĐ-CP dated May 15, 2016 of the Government detailing the implementation of certain provisions of the Labor Safety Law;

Grounds: Social Insurance Law dated November 20, 2014;

The Government promulgates this Decree stipulating the regulations on seniority allowances for teachers.This Decree stipulates the regulations on seniority allowances for teachers.Ministry of Labor - War Invalids and Social AffairsiPursuant to the request of the Director General of the Department of Vocational Education;

The Government issues this Decree prescribing the contribution rate for mandatory social insurance into the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund.shallThis Decree prescribes the contribution rate for mandatory social insurance into the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund.

Article 1. Scope of Regulation

Employers as prescribed in Clause 3, Article 2 of the Law on Social Insurance.

Article 2. Applicability

Article 3. Contribution Rate and Method of Contribution to the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund

1. Employers shall contribute monthly to the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund at the rates specified in Clause 3, Article 44 of the Law on Safety and Labor Hygiene with the following rates:

a) 0.5% of the wage fund serving as the basis for social insurance contributions for workers as stipulated in Points a, b, c, d, đ, and h of Clause 1, Article 2 of the Law on Social Insurance, except for domestic workers.

b) 0.5% of the minimum wage for workers as stipulated in Point e of Clause 1, Article 2 of the Law on Social Insurance.

2. For employers who are enterprises, cooperatives, individual households, or cooperative groups operating in agriculture, forestry, fisheries, salt production, and paying wages based on output or contracts, the monthly contribution rate shall be as specified in Point a of Clause 1 of this Article; the method of contribution shall be implemented monthly, every three months, or every six months.

3. Based on the ability to ensure balance in the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund, the Government will consider adjusting the contribution rate to the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund as stipulated in Clause 1 of this Article from January 1, 2020.

1. This Decree takes effect from June 1, 2017.

Article 4. Effective date

2. The provisions of Article 4 and Clause 1, Article 34 of Decree No. 37/2016/NĐ-CP dated May 15, 2016 of the Government detailing and guiding the implementation of certain articles of the Law on Safety and Labor Hygiene regarding mandatory workers' accident insurance and occupational disease insurance shall cease to be effective from the date this Decree takes effect.

3. For workers under employment contracts with terms of one month to less than three months, the contribution to the Workers' Accident Insurance Fund and Occupational Disease Insurance Fund as prescribed in Point a, Clause 1, Article 3 of this Decree shall be applied from January 1, 2018.

1. The Minister of Labor - War Invalids and Social Affairs is responsible for submitting to the Government for consideration and decision on adjustments to the contribution rates prescribed in Article 3 of this Decree; organizing the implementation of this Decree.

State-owned enterprises that have been assigned by the Ministry of Agriculture and Rural Development to conduct offshore wind power project surveys before the effective date of this Circular shall continue to implement according to the assigned documents; any new matters arising after the effective date of this Circular shall be implemented in accordance with the provisions of this Circular.

1. The Minister of Labor, Invalids and Social Affairs shall be responsible for submitting to the Government for consideration and decision on adjusting the contribution rates prescribed in Article 3 of this Decree; organizing the implementation of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government agencies, Chairpersons of provincial and centrally-administered city People's Committees are responsible for implementing this Decree./.