Tue, Jul 18, 2023, 22:37:00
Regarding this matter, the Vietnam Social Insurance responded as follows:
Based on the regulations stated in Article 4 of the Social Insurance Law 2014, Article 7 of the Law amending and supplementing some articles of the Health Insurance Law 2014, Article 2 of the Labor Safety and Hygiene Law 2015, Article 3 of the Labor Code 2019, and Article 2 of Decree No. 28/2015/ND-CP dated March 12, 2015, of the Government detailing the implementation of some articles of the Employment Law on Unemployment Insurance, employees who work under multiple labor contracts and fall into the category of mandatory participation in social insurance, health insurance, and unemployment insurance should contribute to social insurance and unemployment insurance based on their first labor contract. They should also pay for work-related accident and occupational disease insurance based on each labor contract. The highest salary should be used for calculating the contribution to health insurance.
For labor contracts that do not fall into the category of mandatory participation in social insurance, health insurance, and unemployment insurance, the employer is responsible for paying an additional amount equivalent to the mandatory social insurance, health insurance, and unemployment insurance contributions for the employee simultaneously with the salary payment, as prescribed by the law on social insurance, health insurance, and unemployment insurance
Therefore, it is advised that Mr. Tran Minh follows the mentioned regulations to understand and implement the social insurance, health insurance, and unemployment insurance policies in accordance with the law.
