On July 7, 2021, the Prime Minister issued Decision No. 23/2021/QD-TTg (“Decision 23”) regulating the implementation of a number of policies to support employees and employers being in difficulty due to the Covid-19 pandemic.
Pursuant to Decision 23, the State will support enterprises with a insurance premium rate of 0% of the salary fund as a basis for paying social insurance premiums for employees subject to occupational accident and disease insurance (except for officials, public employees, people in the people's armed forces, employees in the agencies of the Party, the State, administrative agencies, public sector entities on the payroll of the state budget). The application period for the policy is 12 months, from 01/7/2021 to the end of 30/6/2022.
Thus, from 01/7/2022, enterprises will return to pay occupational accident and disease insurance at the rate of 0.5% (applicable generally) or 0.3% (applicable to enterprises operating in industries with high risks of occupational accidents and diseases must meet the conditions specified in Article 5 of Decree No. 58/2020/ND-CP).
Comment: