Pursuant to Point b, Clause 4, Article 38 of the Law on Labor Safety and Hygiene No. 84/2015/QH13 on compensation for employees who have occupational accidents that are not entirely caused by the employee and for employees who have occupational diseases: "At least 30 months of salary for employees whose working capacity is reduced by 81% or more or for relatives of employees who die due to occupational accidents or occupational diseases".

Clause 1, Article 90 of the 2019 Labor Code stipulates: "Salary is the amount of money that the employer pays to the employee according to the agreement to perform the work, including the salary according to the job or position, salary allowances and other supplements".

However, Point a, Clause 2, Article 5 of Circular No. 28/2021/TT-BLDTBXH dated December 28, 2021 of the Minister of Labor, War Invalids and Social Affairs stipulates: "For cadres, civil servants, public employees, people in the people's army and the people's police, the monthly salary includes salary at rank, position and allowances (if any) related to salary (position allowance, seniority allowance, seniority allowance beyond the framework)".

Thus, whether allowances such as regional allowances, attraction allowances, preferential allowances for occupations, public service allowances, toxic allowances... are included in the salary level used as the basis for payment of occupational accident benefits or not is still inconsistent among the guiding documents.

To ensure the payment of occupational accident benefits in accordance with regulations, Ms. Hien requested clear guidance on the allowances calculated as the basis for payment of occupational accident benefits for civil servants.

Regarding this issue, the Ministry of Home Affairs responded as follows:

Point a, Clause 2, Article 5 of Circular No. 28/2021/TT-BLDTBXH dated December 28, 2021 of the Minister of Labor - Invalids and Social Affairs detailing and guiding the implementation of a number of articles of the Law on Labor Safety and Hygiene on the regime for employees who have occupational accidents and diseases stipulates:

"For cadres, civil servants, public employees, people in the people's army and people's police, the monthly salary includes salary for rank, position and allowances (if any) related to salary (position allowance, seniority allowance, seniority allowance beyond the salary scale)".

Therefore, the salary used as the basis for compensation and allowances for work-related accidents and occupational diseases for civil servants is implemented according to the provisions of Point a, Clause 2, Article 5 of Circular No. 28/2021/TT-BLDTBXH.