Lao Dong Newspaper's legal consultancy office replied:

Pursuant to the Law on Social Insurance, Law on Health Insurance, Law on Employment, Law on Occupational Safety and Health and guiding documents under the law, if an employee simultaneously has 2 or more labor contracts with many different units, they pay Social Insurance, Law on Health Insurance, Unemployment Insurance according to the first signed labor contract, and pay occupational accident and occupational disease insurance according to each labor contract.

Thus, when an employee concludes 2 or more labor contracts, he/she must pay Social Insurance, Health Insurance Law, Unemployment Insurance, occupational accident and occupational disease insurance at the company signing the first labor contract.

In the second company onwards, the employee must proactively notify the unit to make a dossier of payment of occupational accident and occupational disease insurance in accordance with the above regulations.

Regarding the settlement of regimes for employees working with 2 or more labor contracts.

+ Social insurance regime: Only settled according to the number of the first social insurance participation book (according to regulations, there is no overlap in the time of participating in Social Insurance).

+ The labor accident and occupational disease regime is calculated on the basis of the total salary as the basis for payment to the occupational accident and disease fund of all labor contracts at the time of the accident, labor or occupational disease, but not exceeding the maximum limit prescribed by the law on social insurance.

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