Having a work accident but the company owes social insurance, which unit pays the regime
Workers who have work accidents while businesses owe social insurance are still guaranteed rights and responsibilities that belong to businesses first of all.
According to Articles 38 and 39 of the Law on Labor Safety and Hygiene No. 84/2015/QH13, when an employee has a work accident (not due to the employee's fault), the company, whether it is late in paying or not, is still responsible for compensation or paying allowances to employees. This is the company's exclusive responsibility, not a replacement for the responsibility of the social insurance agency.
In case the employee has paid to the occupational accident or disease insurance fund and the accident is determined to be a work accident, if the employee's ability is reduced by 5% to 30%, the social insurance agency will pay a one-time occupational accident allowance; if the employee's ability is reduced by 31% or more, they will receive a monthly allowance.
If the company is late in paying compulsory social insurance, unemployment insurance, occupational accident insurance, occupational disease insurance, causing damage to the rights to enjoy social insurance and unemployment insurance of employees, the company must compensate employees.
Specifically, in the case of occupational accidents or diseases, if the company is late in paying social insurance, leading to the Social Insurance Fund not being able to pay allowances to employees, the company is responsible for temporarily paying occupational accident and disease insurance regimes corresponding to the benefit level that employees should have received from the Social Insurance Fund. After the company has paid the full social insurance, including late payment interest, the social insurance agency will refund the amount of this regime to the company.
Pursuant to Point 1.2, Clause 1, Article 46 of the Procedure for collecting social insurance, health insurance, unemployment insurance, occupational accident and disease insurance; management of social insurance books, health insurance cards issued with Consolidated Document No. 2525/VBHN-BHXH dated August 15, 2023 of Vietnam Social Insurance, stipulates the recording and confirmation of the payment period of social insurance, unemployment insurance, occupational accident and disease insurance in the social insurance book as follows:
"For companies that are late in paying social insurance, unemployment insurance, occupational accident and disease insurance, if the employee is eligible for social insurance or terminates the labor contract or employment contract, the company is responsible for paying all insurance, including late payment interest according to regulations. The social insurance agency confirms the social insurance book to promptly resolve the regime for employees. In case the company has not paid in full, the social insurance book will be confirmed until the time of payment. After recovering the amount of late payment, the social insurance agency confirms the addition in the social insurance book".
See the original here
