【越南社保法】58/2020/ND-CP_調整企業繳交社保之工傷職業病比例

最近因為疫情影響重挫了越南的經濟狀況，所以越南政府開始了很多措施透過緩繳稅金或降低繳交比例來紓困，下面是原本的企業應該繳交的社保費率，

目前依照58/2020/ND-CP第五條規定如果符合下面條件就可以減低工傷、職業病的費率到0.3%，生效日是2020年7月15日。

1.在提交日期之前的三年內，未因違反職業安全，衛生和社會保險法而受到任何行政罰款或刑事起訴；

2.提交年度之前的連續三年內，以準確，充分和及時的方式提交了關於工作場所事故，職業安全和衛生的定期報告；

提交年份之前一年的職業事故發生率必須至少降低提交年份之前連續三年中工作場所事故平均發生頻率的15％，或者在提交年份之前三年沒有發生任何職業事故年。

58/2020/ND-CP

Article 5. Cases on eligibility for the lower-than-normal rate of contribution to the occupational accident and disease benefit fund

Enterprises operating in industries with high risks of occupational accidents and diseases shall be entitled to the contribution rates specified at point b of clause 1 of Article 4 herein if they conform to following eligibility requirements:

1. Within three years prior to the submission date, they have not been subject to any administrative monetary fine or any criminal prosecution for their violation against laws on occupational safety, hygiene and social insurance;

2. They have submitted periodic reports on workplace accidents, occupational safety and hygiene in an accurate, sufficient and timely manner within three consecutive years prior to the submission year;

3. Frequency rate of occupational accidents in the year preceding the submission year must drop by at least 15% of the average frequency of workplace accidents in 3 consecutive years prior to the submission year, or have not had any occupational accident 3 years preceding the submission year.