QUY ĐỊNH MỚI VỀ ĐIỀU KIỆN, HỒ SƠ THỦ TỤC THAM GIA BẢO HIỂM TAI NẠN LAO ĐỘNG TỰ NGUYỆN ĐỐI VỚI NGƯỜI

Decree No. 143/2024/ND-CP, issued by the government on November 1, 2024, and effective from January 1, 2025, governs voluntary occupational accident insurance for workers not bound by employment contracts. Previously, occupational accident insurance primarily applied to workers under employment contracts, with no specific provisions for those working without contracts. The introduction of voluntary occupational accident insurance for this group represents a significant milestone in protecting the rights of a large segment of the workforce that had been inadequately protected in the past.

Expanding the scope of insurance coverage not only ensures the rights of all workers, regardless of the form of employment, but also contributes to fostering a safer and fairer working environment. Among other things, the regulations spell out the requirements, paperwork, and steps for non-contractual workers who want to join voluntary occupational accident insurance as follows:

1. Regulated entities

- Workers aged 15 years or older who are engaged in non-contractual employment are not subject to mandatory social insurance for occupational accidents and occupational diseases and voluntarily participate in occupational accident insurance (hereinafter referred to as "Workers").

- Agencies, organizations, and individuals involved in voluntary occupational accident insurance.

2. Conditions for entitlement to voluntary occupational accident insurance benefits

- Pursuant to Article 4 of Decree 143/2024/ND-CP, the voluntary occupational accident insurance scheme includes:

+ Assessment of the reduction in working capacity.

+ Occupational accident allowance.

- According to Article 5 of the Decree, workers who suffer a reduction in working capacity of 5% or more due to an occupational accident occurring during the period of participation in voluntary occupational accident insurance shall be entitled to the benefits under this scheme.

Workers shall not be entitled to occupational accident benefits if the accident arises from any of the following causes: A personal conflict between the victim and the person causing the accident, unrelated to work or labor duties; The worker intentionally causes self-harm; The worker uses illegal drugs or substances in violation of the law.

- Pursuant to Article 7 of Decree No. 143/2024/NĐ-CP, the level of compensation for occupational accidents shall depend on the degree of work capacity reduction, ranging from 5% to 100%. Specifically, an employee suffering a 5% reduction in work capacity shall be entitled to a one-time allowance equivalent to three times the monthly minimum wage applicable in Region IV, as prescribed by the Government. Thereafter, for each additional 1% reduction, the employee shall receive an additional 0.3 times the monthly minimum wage of Region IV. Currently, pursuant to Article 3 of Decree No. 74/2024/NĐ-CP of the Government, which regulates the minimum wage for workers working under labor contracts, as of July 1, 2024, the minimum wage in Region IV is set at VND 3.45 million per month.

- In addition to the aforementioned allowance, workers shall also be entitled to a one-time additional allowance based on the number of years they have contributed to the Voluntary Occupational Accident Insurance Fund. A contribution period of one year or less shall be calculated at 0.5 times the monthly minimum wage of Region IV. Thereafter, for each additional year of contribution, an additional 0.3 times the monthly minimum wage of Region IV shall be added.

- The period used as the basis for calculating the occupational accident benefits shall be the total duration of the employee’s contributions to the Voluntary Occupational Accident Insurance Fund, up to the month immediately preceding the month in which the occupational accident occurred. If contributions are not continuous, they shall be accumulated; a year shall be recognized when a full 12 months of contributions to the Voluntary Occupational Accident Insurance Fund have been made.

- The reference time for determining the monthly minimum wage of Region IV as the basis for calculating the allowance shall be the month in which the employee completes medical treatment and is discharged from the hospital, or the month in which the Medical Examination Council issues a conclusion in cases where inpatient treatment is not required.

- In cases where the occupational accident occurs and the date of treatment completion and hospital discharge cannot be determined (as the hospital discharge note still includes scheduled follow-up visits, cast removal, brace removal, or screw removal), the time for determining the occupational accident allowance shall be the month in which the Medical Examination Council issues its conclusion.

- In addition, the relatives of an employee who dies due to an occupational accident shall be entitled to a one-time allowance equal to 31.5 times the monthly minimum wage of Region IV, provided that one of the following conditions is met:

+ The employee was working at the time of death due to an occupational accident.

+ The employee died during the initial treatment period for an occupational accident.

+ The employee died while undergoing treatment for injuries sustained in an occupational accident but had not yet undergone an assessment of the degree of work capacity reduction. In this case, the entitlement to the allowance shall be determined based on the month of the employee's death.

- Occupational accident allowances shall be granted based on the principle that each occupational accident is compensated separately at the time of occurrence, without accumulation of previous accidents.

- In cases where a reassessment results in an increased degree of work capacity reduction compared to the level previously determined for allowance entitlement, the employee shall be entitled to an additional one-time supplemental allowance to ensure that the total allowance corresponds to the increased degree of work capacity reduction. The entitlement to this supplemental allowance shall be determined based on the month in which the Medical Examination Council issues its conclusion.

3. Rights of workers participating in voluntary occupational accident insurance

Workers participating in voluntary occupational accident insurance shall be entitled to the rights stipulated in Article 32 of Decree No. 143/2024/NĐ-CP, specifically as follows:

(1) Participate in and receive social insurance benefits as stipulated in Decree No. 143/2024/NĐ-CP, including the assessment of work capacity reduction and occupational accident allowances.

(2) Be issued and manage their social insurance book.

(3) Receive voluntary occupational accident insurance benefits fully and promptly through one of the following contribution methods:

+ Directly from the social security agency or a service organization authorized by the social security agency;

+ Via the worker’s bank account.

(4) Authorize another person to collect their voluntary occupational accident insurance benefits.

(5) Obtain information from the social security agency regarding contributions and benefits.

(6) Receive state financial support for voluntary occupational accident insurance contributions. According to Article 12 of Decree No. 143/2024/NĐ-CP, workers without employment contracts who participate in voluntary occupational accident insurance are eligible for state support for their contributions, based on a percentage of the insurance contribution rate, as follows:

+ 30% support for participants from households classified as poor according to the rural poverty standard;

+ 25% support for participants from households classified as near-poor according to the rural near-poverty standard; 

+ 10% support for other workers.

(7)  File complaints, denunciations, or lawsuits concerning social insurance in accordance with the law.

In addition to enjoying the aforementioned rights, workers participating in voluntary occupational accident insurance must also fulfill the following responsibilities:

- Pay voluntary premiums in accordance with Decree 43/2024/NĐ-CP.

- Comply with regulations regarding the preparation of voluntary occupational accident insurance records.

- Safeguard their social insurance book.

4. Applications for the initial registration of participating in voluntary occupational accident insurance 

* Dossiers:

- Declaration Form TK1-TS (Issued in conjunction with Decision No. 505/QĐ-BHXH dated March 27, 2020, of Vietnam Social Insurance).

- This must include specific information about the occupation, job, working time, and workplace registered for voluntary occupational accident insurance participation. 

* Number of dossiers: 01 set.

* Time for consideration: No later than 07 days from the date of receipt of the complete application as prescribed.

5. Contribution methods and contribution rates for workers participating in voluntary occupational accident insurance

a. Contribution methods:

- According to Article 11 Decree No. 143/2024/NĐ-CP, workers participating in voluntary occupational accident insurance register with the social security agency under one of the following contribution methods:

+ Pay once every six months;

+ Pay once every twelve months.

- Workers currently participating in voluntary occupational accident insurance can change their contribution method. Such changes are permitted after completing the previously registered contribution cycle.

- The timing for occupational accident insurance contribution:

+ The first contribution is made immediately upon registration for voluntary occupational accident insurance;

+ Subsequent contributions are made within 10 days before the current contribution cycle ends.

+ Payment is made immediately upon re-registration for voluntary occupational accident insurance as specified in Article 17 of Decree No. 143/2024/NĐ-CP.

b. The contribution rates for voluntary occupational accident insurance are as follows:

- A six-month contribution equals 6% of the region IV minimum wage;

- A twelve-month contribution equals 12% of the region IV minimum wage.

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